(7^ 


a  ^ 


// 


DEPARTMENTOF  COMMERCE 
Ll    '^^        BUREAU  OF  THE  CENSUS 
SAM.  L.  ROGERS,  Directoh 


SPECIFIED 
SOURCES  OF  MUNICIPAL  REVENUE 


INCLUDING 


SPECIAL  ASSESSMENTS,  BUSINESS  TAXES  OTHER  THAN 

ON  THE  LIQUOR  TRAFFIC,  GENERAL  LICENSE  TAXES, 

AND   LICENSE  TAXES  ON  DOGS,  IN  CITIES  HAVING  A 

POPULATION  OF  OVER  30,000 


1917 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

ltl8 


10, 


REPORTS  ON  STATISTICS  OP  CITIES  AND  STATES  ISSUED  BY  THE  BUREAU 
OF  THE  CENSUS  FOR  THE  YEAR  1917. 


Financial  Statistics  of  Cities  Having  a  Population  of  Over  30.000;  1917. 

Specified  Sources  op  Municipal  Revenue,   Including  Special  Assessments,   Business  Taxes  Other  Than   on  the   Liquor 
Traffic,  General  License  Taxes,  and  License  Taxes  on  Dogs,  in  Cities  Having  a  Popitlation  of  Over  30,000:  1917. 

Statistics  op  Fire  Departments  of  Cities  Having  a  Population  of  Over  50,000:   1917. 
,  Financial  Statistics  of  States:  1917. 
(2) 


CONTENTS. 


INTRODUCTION. 


Scope  of  report 

Subjects  presented. 
Terminology 


Municipal  revenues 

Taxes  and  the  sovereign  power  of  taxation 

Subjects,  objects,  and  methods  of  taxation 

Classification  of  taxes 

Special  assessments 

Business  ta.xes 

General  license  taxes 

License  taxes  on  dogs 

Purpose  of  report 

Revenue  derived  from  taxes  on  the  liquor  traffic 

Revenue  receipts  from  taxes  on  the  liquor  traffic  and  from  other  business  license  taxes 

Receipts  from  specified  sources  of  revenue 

Table  1. — Receipts  from  taxes  on  the  liquor  traffic  and  from  other  business  licenses,  for  specified  years:  1903-1917 

Table  2. — Per  cent  of  total  revenue  receipts  formed  by  receipts  from  taxes  on  the  liquor  traffic  and  from  other  busineas 
licenses,  for  specified  years :  1903-1917 

Table  3. — Total  revenue  receipts  and  receipts  from  specified  sources  of  revenue:  1917 

Per  cent  distribution  of  all  revenue  receipts 

Table  4. — Per  cent  distribution,  by  principal  classes,  of  all  revenue  receipts:  1917 

Schedules  of  municipal  revenue  from  specified  sources 

Special  assessments 

Excess  condemnation 

Business  licenses  other  than  on  the  liquor  traffic 


SPECIAL  ASSESSMENTS,  BUSINESS  TAXES  OTHER  THAN  ON  THE  LIQUOR  TRAFFIC,  GENERAL 
LICENSE  TAXES,  AND  LICENSE  TAXES  ON  DOGS. 


Provisions  in  cities  of — 

Alabama 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District  of  Columbia. 

Florida 

Georgia 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota .- 


Page. 
30 
39 
40 
44 
45 
47 
47 
48 
52 
62 
62 
65 
67 
69 
72 
75 
76 
77 
78 
83 
86 


Provisions  in  cities  of- 

Missoiui 

Montana 

Nebraska 

New  Hampshire... 

•  New  Jersey 

New  York 

North  Carolina 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode  Island 

South  Carolina 

Tennessee 

Texas 

Utah 

Virginia 

Washington 

West  Virginia 

Wisconsin 


Pag«. 

7 

8 

9 

9 

9 

9 

10 

11 

11 

11 

11 

11 

12 

13 

13 

13 

17 
20 
24 
25 
27 
27 
28 
29 


Page. 

88 

94 

94 

95 

95 

100 

103 

106 

109 

Ul 

112 

117 

118 

121 

126 

128 

129 

135 

137 

138 


(3) 


LETTER  OF  TRANSMITTAL. 


DEPARTMENT  OP  COmfERCE, 

Bureau  op  the  Census, 
Washington,  D.  C,  December  29,  1917. 

Sm: 

I  transmit  herewith  a  report  relating  to  certain  soiirces  from  which  cities  having  a  population  of  over 
30,000  derived  a  part  of  their  revenue  in  the  fiscal  year  1917.  The  data  presented  pertain  to  foiu-  sources  of 
revenue:  Special  assessments,  business  taxes  other  than  on  the  liquor  traffic,  general  hcense  taxes,  and  license 
taxes  on  dogs. 

This  report  was  prepared  under  the  supervision  of  Starke  M.  Grogan,  chief  statistician  for  statistics  of 
states  and  cities;  Lemuel  A.  Carruthers,  chief  of  division;   and  A.  H.  O.   Rolle.     The  text  discussion  was 
prepared  under  the  immediate  supervision  of  Morris  J.  Hole. 
Respectfully, 

Sam.  L.  Rogers, 

Director  of  the  Census. 
Hon.  William  C.  Redfield, 

Secretary  of  Commerce. 


SPECIFIED  SOURCES  OF  MUNICIPAL  REVENUE   IN  CITIES  HAVING  A 

POPULATION  OF  OVER  30,000:  1917. 


INTRODUCTION. 


Scope  of  eeport. — The  statistics  of  this  report 
relate  to  216  uicorporated  cities,  the  incorporated 
towns  of  BrookUiie,  Mass.,  and  West  Hoboken,  N.  J., 
and  the  borough  of  Norristown,  Pa.  Each  of  these 
219  municipalities  had,  at  the  middle  of  the  fiscal 
year  reported,  an  estimated  population  of  over 
30,000.  For  convenience  all  of  these  mimicipalities 
are,  in  this  report,  referred  to  as  cities. 


The  following  statement  shows  the  names  of  all 
cities  for  wliich  statistics  are  presented  in  this 
report,  together  with  the  rank  of  each  in  popula- 
tion, the  date  of  the  close  of  its  fiscal  year,  and 
its  estimated  population  at  the  middle  of  its 
fiscal  year.  The  location  of  each  of  these  cities 
is  shown  on  the  accompanying  map  of  the  United 
States. 


Rank  of 

city. 


33 
111 
146 

114 

109 
184 

10 

30 
134 

98 
122 

12 
166 
188 

200 

24 

120 

48 

57 
121 

39 
211 

78 

71 

17 

85 
119 

32 

128 

142 

95 

192 

193 

2 
202 
162 

88 
171 

91 
179 
118 
104 


84 

23 

94 

100 


STATE  AND  CITY. 


Alabama: 

Birmingham 

Mobile 

Montgomery 

Arkansas: 

Little  Rock 

California: 

— «  Berkeley 

—«-.  Fresno 

'-—Los  Angeles 

— -  Oakland 

—  Pasadena 

.>—  Sacramento 

— —  San  Diego 

■=—-  San  Francisco 

'•'-—  San  Jose 

^~'  Stockton 

Colorado: 

Colorado  Springs... 

Denver 

Pueblo 

Connecticut: 

Bridgeport 

Hartiord 

New  Britain 

New  Haven 

Stamford 

Waterbury 

Delaware: 

Wilmington 

District  of  Columbia 

Washington 

Florida: 

Jacksonville 

Tampa 

Georgia: 

Atlanta , 

Augusta 

Macon 

Savannah 

Idaho: 

Boise 

Illinois: 

Aurora 

Chicago 

Dan\'ille 

Decatur 

East  St.  Louia 

JoHet 

Peoria 

Quincy 

Kockford 

Springfield 

Indiana: 

Evansville 

Fort  Wayne 

Indianapolis 

South  Bend 

Terre  Haute 


Date  of  close  of 
fiscal  year. 


Sept. 
Sept. 
June 


30, 1916 

30. 1916 

30. 1917 


Dec.  31, 1916 


June 

June 
June 
June 
June 
Dee. 
Dec. 
June 
Nov. 
Dec. 

Dec. 
Dec. 
Dec. 

Mar. 
Mar. 
Mar. 
Dec. 
Jan. 
Dec. 


30, 1917 

30, 1917 
30, 1917 
30, 1917 
30, 1917 
31, 1916 

31. 1916 

30. 1917 
30, 1916 
31,1916 

31, 1916 
31, 1916 

31. 1916 

31. 1917 
31, 1917 
31, 1917 
31, 1916 

9, 1917 
31, 1916 


June  30, 1917 
June  30, 1917 


Dec. 

May 

Dec. 
Dec. 
Dec. 
Dec. 


31. 1916 

31. 1917 

31, 1916 
31, 1916 
31, 1916 
31, 1916 


Apr.  30, 1917 


Dec. 
Dec. 
Apr. 
Apr. 
Dec. 
Apr. 
Dec. 
Apr. 
Dec. 
Feb. 

Dec. 
Dec. 
Dec. 
Dec. 
Dec. 


31, 1916 

31. 1916 

30. 1917 
30, 1917 

31. 1916 

30. 1917 

31. 1916 

30,  1917 

31,  1916 

28. 1917 

31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 


Population  at 
middle  of 
fiscal  year 

(estimated). 


179,  773 
57,  976 
43,  662 

57,  343 

59,  040 

35,  636 

519,  206 

202,  504 

48,  277 

66,  895 

54,  103 

467,  269 

38,  826 

35,  358 

32,  971 

260,  800 

54,462 

122,  365 

111,  383 

54,  192 

149,  685 

30,  907 

86,  973 

94,817 

366,  631 

76, 101 

54,  871 

190,  558 
50,  245 
45,  757 
68,  805 

34,547 

34,  204 

2,  497,  722 
32,  497 

39,  966 
74,  708 
38,  010 
71,  458 

36,  809 

55,  185 
61,  370 

76,  078 
76, 183 
271,  708 
68,  946 
66,  083 


Rank  of 
city. 


STATE  AND  CITY. 


174 
206 
130 
65 
163 
113 
183 

69 

131 

92 

115 

158 

28 

204 

16 
189 

102 


5 

97 

201 

52 

140 

165 

44 

1.54 

133 

101 

66 

53 

64 

126 

49 

145 

167 

169 

132 

77 

63 

181 

214 

35 

135 
7 
117 
43 
187 
129 
152 
116 


Iowa: 

Cedar  Rapids. 

Council  Bluffs 

Davenport 

Des  Moines 

Dubuque , 

Sioux  City 

Waterloo 

Kansas: 

Kansas  City. . . 

Topeka 

Wichita 

Kentucky: 

Covington 

Lexington 

Louisville 

Newport 

Louisiana: 

New  Orleans.. 

Shreveport 

Maine: 

Portland 

Maryland: 

Baltimore 

Massachusetts  : 

Boston 

Brockton 

Brookline 

Cambridge .  . . . 

Chelsea 

Everett 

Fall  River 

Fitchburg 

Haverliill 

Holyoke 

Lawrence 

Lowell 

Lynn 

Maiden 

New  Bedford . . 

Newton 

Pittafield 

Quincy 

Salem 

Somerville 

Springfield 

Taunton 

Waltham 

Worcester 

Michigan: 

Bay  City 

Detroit 

Flint 

Grand  Rapids. 

Jackson 

Kalamazoo 

Lansing 

Saginaw 


Date  of  close  of 
fiscal  year. 


Mar. 
Mar. 
Mar. 
Mar. 
Feb. 
Mar. 
Mar. 

Dec. 
Dec. 
Dec. 

Dec. 
Dec. 

Aug. 
Dec. 

Dec. 
Dec. 


Dec.  31 


Dec.  31 


Jan. 

Nov. 

Dec. 

Mar. 

Dec. 

Dec. 

Dec. 

Nov. 

Dec. 

Nov. 

Dec. 

Dec. 

Dec. 

Dec. 

Dec. 

Dec. 

Doc. 

Dec. 

Dec. 

Dec. 

Nov. 

Nov. 

Jan. 

Nov. 


June  30 
June  30, 
Feb.  28 
Mar.  31 
Dec.  31 
Mar.  31 
Apr.  30 
June  30, 


19J7 
1917 
1917 
1917 
1917 
1917 
1917 

1916 
1916 
1916 

1916 
1916 
1916 
1916 

1916 
1916 

1916 

1916 

1917 
1916 
1916 
1917 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1916 
1917 
1916 

1917 
1017 
1917 
1917 
1916 
1917 
1917 
1917 


Population  at 
middle  of 
fiscal  year 

(estimated). 


37,  489 
31,  572 
4«9,013 
102,  211 
39,  910 
57,  451 

35,  916 

99, 437 

48,  726 
70,  722 

57, 144 

41,097 

238,  277 

31,  927 

371,747 
35, 230 

63,867 

589, 621 

757, 420 
67,  307 
32, 730 

113, 309 
46, 192 
39,  233 

128, 366 
41,728 
48, 477 
65,  185 

100,.560 

113, 245 

102, 425 
51, 155 

117,917 
43,  HS 
38, 629 
38, 136 
48, 562 
87, 039 

105, 715 

36,  256 
30,  007 

163, 081 

48, 166 
603,  993 
55,  208 
128, 924 
35, 363 
49,366 
42,  232 
56, 055 


(7) 


SPECIFIED  SOURCES   OF  REVENUE— INTRODUCTION. 


Rank  of 

city. 


72 
18 
27 

196 

21 

79 

4 

159 

147 

139 
34 

80 

112 
93 
61 

151 
75 
82 
20 
15 

197 
89 
42 

156 
56 

150 

62 

177 

173 

123 

11 

170 

180 

176 

172 

1 

175 

217 

25 

68 

37 

81 

76 

67 

161 
219 
208 

73 

105 

14 

6 

29 

45 

160 

186 

178 

125 

31 

59 

212 

143 

70 

207 


STATE  AND  CITY. 


Minnesota: 

Duluth 

Minneapolis 

St.  Paul 

Missouri: 

Joplin 

Kansas  ('ity 

St.  Joseph 

St.  Louis 

Springfield 

Montana: 

Butte 

Nebraska; 

Lincoln 

Omaha 

New  Hampshire  : 

Manchester 

New  Jersey: 

Atlantic  City... 

Bayonne 

Camden 

East  Orange 

Elizabeth 

Hoboken 

Jersey  City 

Newark 

Orange 

Passaic 

Paterson 

Perth  Amboy... 

Trenton 

West  Iloboken.. 
New  York: 

Albany 

Amsterdam 

Auburn 

Bingham  ton 

Buffalo , 

Elmira 

Jamestown 

Mount  Vernon.. 

New  Rochelle.. 

New  York 

Niagara  Falls... 

Poughkeepsie... 

Rochester 

Schenectady 

Syracuse 

Troy 

Utica 

Yonkers 

North  Carolina: 

Charlotte 

Wilmington 

Winston-Salem . 
Ohio: 

Akron , 

Canton 

Cincinnati 

Cleveland 

Columbus 

Dayton 

Hamilton 

Lima 

Lorain 

Springfield 

Toledo 

Youngs  to  wn 

Zanesville 

Oklahoma; 

Muskogee 

Oklahoma  City. 

Tulsa 


Date  of  close  of 
fiscal  year. 


Dec. 
Dec. 
Dec. 

June 
Apr. 
Apr. 
Apr. 
June 


31, 1916 
31, 1916 

31. 1916 

30. 1917 
17, 1917 
17, 1917 
10, 1917 
30, 1917 


Apr.  30, 1917 


Aug. 
Dec. 


31,1916 
31, 1916 


Dec.  31, 1016 


Dec. 
Apr. 
Dec. 
Dec. 
June 
Apr. 
Nov. 
Dec. 
Dec. 
June 
June 
Dec. 
Feb. 
Dec. 

Dec. 
Dec. 
June 
Dec. 
June 
Dec. 
Feb. 
Apr. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 

Apr. 
June 
Apr. 

Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 
Dec. 

June 
June 
June 


31. 1916 

30. 1917 
31, 1916 

31. 1916 

30. 1917 
30, 1917 
30, 1916 
31, 1916 

31. 1916 

30. 1917 
30, 1917 
31, 191G 
28, 1917 
31, 1916 

31, 1916 

31. 1916 

30. 1917 

31. 1916 

30. 1917 

31. 1916 

28. 1917 
30, 1917 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
.31, 1916 

31. 1916 

30. 1917 
1, 1917 

30, 1917 

31, 1916 
31, 1916 
31, 1916 
31,1916 
31, 1916 
31,1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 

31. 1916 

30. 1917 
30, 1917 
30, 1917 


Population  at 

middle  of 

fiscal  year 

(estimated). 


94, 495 
363,  454 

247. 232 

33,  308 
300, 215 

85, 611 
760, 454 

40, 755 

43, 636 

46,  386 
165, 470 

78,  283 

57,  660 
70,  663 

106. 233 
42,  458 
87,  760 
77, 584 

305, 827 
408,  894 

33,  080 

73,  111 
139, 477 

41, 185 
111,  990 

43, 139 

106, 003 

37. 103 
37,  604 
53,  973 

472, 169 
38, 120 

36,  722 

37,  336 
37,  759 

5,  602,  841 
37,  353 
30, 390 

258, 959 
99, 519 

155, 624 
77,  916 
87,  401 
99, 838 

40, 135 

30. 104 
31, 509 

90,  625 

60,  852 

410,  476 

674, 073 

214,878 

127,  224 

40,  496 

35,  384 

36,964 

51, 5.50 

198, 117 

108, 385 

30, 863 

45, 695 
95,  265 
31,541 


Rank  of 
city. 


103 

110 

155 

215 

87 

90 

96 

127 

136 

157 

210 

3 

9 

58 

41 

83 

194 

124 

218 

108 

26 

144 

106 
191 

107 

168 

40 

51 

190 
46 
99 
60 

153 
55 
47 

195 

209 
50 

198 
74 

164 
36 

149 

199 

185 

19 

38 

54 

216 
1.37 
148 

203 
205 
213 
13 
182 
138 
141 


STATE   AND  CITT. 


Date  of  close  of 
fiscal  year. 


Oregon: 

«—  Portland 

Pennsylvania: 

Allen  to^vn 

Altoona 

Chester 

Easton 

Erie 

Harrisbui'g 

Johnstown 

Lancaster 

McKeesport... 

Newcastle 

Norristown . . . , 

PhiladeljAia. . 

Pittsburgh 

Reading 

Scranton 

Wilkes-Barre.. 

Williamsport.. 

York 

Rhode  Island; 

Newport 

Pawtucket 

Pro^ddence 

Woonsocket... 
South  Carolina: 

Charleston 

Columbia 

Tennessee: 

Chattanooga... 

Knox\alle 

Mempliis 

NashviOe 

Texas: 

Austin 

Dallas 

El  Paso 

Fort  Worth... 

Galveston 

Houston 

San  Antonio. . 

Waco 

Utah: 

Ogden 

Salt  Lake  City 

VlRGINL^: 

Lynchburg 

Norfolk 

Portsmouth . . . 

Richmond 

Roanoke 

Washington; 

Bellingham . . . 

Everett 

~~vSeattle 

Spokane 

-^■Tacoma 

West  Virginia; 

Charleston 

Huntington... 

Wheeling 

Wisconsin; 

Kenosha 

La  Crosse 

Madison 

Milwaukee 

Oshkosh 

Racine 

Superior 


Nov.  30, 1916 


Dec 

Dec 

Dec 

Jan. 

Jan. 

Dec 

Dec 

June 

Dec. 

Dec. 

Dec. 

Dec. 

Dec. 

Dec. 

Dec. 

Jan. 

Dec. 

Dec. 

Dec. 
Dec. 
Sept 
Dec. 

Dec 
Dec 

Sept 
Sept 
Dec. 
Dec. 

Dec. 

May 
Mar. 
Dec. 
Feb. 
Dec. 
May 
Mar. 

Dec. 
Dec. 

Jan. 

June 

Dec. 

Jan. 

Dec. 

Dec 
Dec 
Dec 
Dec 
Dec 

June 

June 
June 

Apr. 
Dec. 
Dec. 
Dec. 
Sept 
Dec. 
Sept 


31, 1916 
31, 1916 
31, 1916 

3, 1917 

3, 1917 
31, 1916 
31, 1916 

1, 1917 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31, 1916 
31.1916 
31, 1916 

2, 1917 
31, 1916 
31, 1916 

28, 1016 
31, 1916 
.30, 1916 
31, 1916 

31, 1916 
31,1916 

.30, 1916 
.30, 1916 
31, 1916 
31, 1916 

31. 1916 
1,1917 

31. 1917 

31. 1916 

28. 1917 

31. 1916 

31. 1917 
31, 1917 

31, 1916 

31. 1916 

31. 1917 
30,  1917 

31. 1916 

31. 1917 
31, 1916 

31, 1916 
31, 1916 
31,1916 
31, 1916 

31. 1916 

30. 1917 

30,  1917 
30, 1917 

30, 1917 
31, 1916 

31,  1916 
31, 1916 
,30, 1916 
31, 1916 
30, 1916 


Population  at 

middle  of 

fiscal  year 

(estimated). 


294, 385 

63, 505 
58, 659 
41,396 
30, 533 

75,  206 
72, 015 
68,  529 
51,  096 
47,  521 
41,133 
31, 401 

1,  709,  518 
579,  090 
109,  811 
146,  811 

76,  780 

33,  809 
51,  656 

30, 105 

59,  411 
253,  726 

44,  360 

60,  734 

34,  611 

59,  700 

38,  582 
148,  995 
117,057 

34,  814 
126,  362 

66, 095 
107,  079 

41,  994 
112,  384 
125,  658 

33,  542 

31,404 
117,  399 

32,  986 
90,  380 

39,  651 
156,  855 

43,  284 

32,  985 

35, 486 

348,  639 

150,  323 

112,  770 

30,  500 
46,  657 
43,  516 

31,  995 
31,  677 
30,  699 

436,  535 

35,  944 
46,  486 

45,  991 


Subjects  presented. — ^This  report  of  the  Bureau 
of   the   Census   presents   the   provisions   for   raising 


certain  classes  of  revenue,  that  were  in  force  in  the 
219   cities  having  more   than  30,000  inhabitants   in 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


9 


1917.  In  connection  therewith  there  are  presented 
certain  financial  statistics  relative  thereto.  This 
survey  covers  four  classes  of  revenue,  as  follows: 

1.  Special  assessments. 

a.  For  public  improvements. 

b.  For  public  ser\acea. 

2.  Business  taxes  other  than  those  on  the  liquor  traffic. 

a.  Collected  without  issue  of  license. 
5.  Collected  -irith  issue  of  license. 

3.  General  license  taxes. 

4.  License  taxes  on  dogs. 

Terminology. — ^Thc  significance  of  the  term  "rev- 
enue" and  of  each  of  the  foiu'  classes  of  revenue 
named  above,  as  used  by  the  Bureau  of  the  Census, 
is  set  forth  in  the  paragraphs  which  follow. 

Municipal  revenues. — Municipal  revenues  are  the 
moneys  and  other  wealth  received  by  or  placed  to  the 
credit  of  cities  and  other  municipalities  for  govern- 
mental purposes  that  mcrease  their  assets  without 
increasing  their  debt  liabilities,  or  that  decrease  their 
debt  liabilities  without  decreasing  their  assets.  The 
aggregate  of  these  moneys  and  other  wealth  consti- 
tutes the  revenue  of  the  municipahty,  while  the  por- 
tion of  such  wealth  derived  from  a  single  source,  as 
poU  taxes,  fuies,  or  fees,  is  properly  spoken  of  as  a 
municipal  revenue.  The  revenue  of  a  municipality  for 
a  given  fiscal  year  is  the  net  amount  that  accrues  from 
revenue  sources  for  that  year.  It  includes  (1)  the 
taxes  levied  in  accordance  with  the  city's  financial 
program  or  budget,  to  meet  its  governmental  costs 
during  that  year,  whether  such  revenues  are  recorded 
on  the  tax  lists  in  that  or  some  other  year;  (2)  the 
special  assessments  whose  levies  are  authorized  for  the 
given  year  or  othenvise  made  legally  available  for  use 
during  that  year;  (3)  the  revenues  earned  during  the 
year  by  the  operation  of  public  service  enterprises,  the 
management  of  public  properties  and  investments,  the 
loaning  of  money  and  leasing  of  properties,  and  the 
performance  of  services;  (4)  revenues  like  subven- 
tions, which  are  legally  due  and  receivable  during  the 
year;  and  (5)  other  amomits  received  or  placed  to  the 
credit  of  the  municipality  during  the  year,  that  in- 
creased its  assets  without  increasing  its  liabihties  or 
that  decreased  its  liabilities  without  also  decreasing 
its  assets. 

The  general  property  tax  which  accrues  as  above 
stated  for  a  specified  fiscal  year  of  a  given  city  de- 
pends upon  the  laws  in  force  in  such  city  with  refer- 
ence to  the  time  for  assessmg  and  levying  the  tax,  or 
entering  the  same  on  the  tax  books,  and  that  for  pre- 
paring the  budget.  In  some  cities,  nota})ly  those  of 
the  state  of  Ohio,  the  tax  is  levied,  and  in  part  col- 
lected, before  the  opening  of  the  fiscal  year  to  which 
it  relates;  while  in  others,  notably  in  Chicago  and 
other  cities  in  lUinois,  it  is  levied  so  late  in  the  fiscal 
year  that  the  tax  does  not  become  due  and  collectible 
until  some  months  after  the  beginning  of  the  succeed- 
ing year. 


Taxes  and  the  sovereign  power  of  taxation. — In  the 
l)r()ad  significance  of  the  word,  taxes  are  amounts  of 
money,  other  wealth,  or  services  which,  by  virtue  of 
that  sovereign  power  of  a  nation  or  a  state,  generally 
spoken  of  as  the  taxing  power,  are  exacted  for  the 
support  of  governments,  for  meeting  general  public 
needs,  and  for  other  governmental  purposes.  Tlie 
sovereign  power  of  taxation,  by  virtue  of  which  taxes  in 
this  broad  sense  of  the  word  are  exacted,  is  the  power 
which  Cliief  Justice  Marshall  declared  "involves  the 
right  to  destroy,"  and  which,  when  considered  as  a 
right  of  the  government,  "is  a  right  which  in  its 
nature  acknowledges  no  limit."  It  includes  the  power 
to  prescribe  the  conditions  imder  which  persons  and 
corporations  may  engage  in  business  and  business 
activities,  receive  franchises,  and  enjoy  common-law 
rights  and  privileges;  and  also  the  power  to  prescribe 
the  conditions  under  which  they  may  take  and  hold 
title  to  real  and  other  property.  Exercising  that 
power,  nations  and  states  may  take  away  from  the 
owners  of  property  the  legal  title  to  lands  and  chattels 
if  taxes  on  the  same  are  not  paid  when  due,  and  may 
take  away  from  persons  following  given  occupations 
or  businesses,  holding  certain  franchises,  or  enjoying 
specified  privileges,  the  right  to  follow,  hold,  or  enjoy 
the  same  miless,  or  until,  the  tax  is  paid  for  that 
special  occupation,  business,  francliise,  or  privilege. 

The  sovereign  power  of  taxation  is  by  the  courts 
and  many  writers  on  public  finance  differentiated  into 
the  so-called  "taxing  power"  and  "police  power," 
the  first  including  the  power  to  raise  revenue  and  the 
second  the  power  of  social,  industrial,  and  economic 
regulation  and  control.  This  difference  has  been 
evolved  by  the  courts  in  their  efforts  to  reconcile  or 
adjust  the  revenue-producing  laws  as  enacted  by  the 
legislatures  of  the  several  states  to  the  different  con- 
stitutional provisions  of  those  states.  The  great  dif- 
ferences which  exist  m  the  constitutional  and  statutory 
provisions  under  which  the  219  cities  covered  by  this 
report  derive  their  revenues  render  it  impossible,  how- 
ever, for  the  Bureau  of  the  Census  to  use  this  differen- 
tiation as  the  basis  of  any  classification  of  revenue, 
and  hence  it  employs  the  phrases  "the  taxing  power" 
and  "the  poMce  power"  only  for  purposes  of  reference 
and  for  more  exact  description  of  certain  revenues. 

Subjects,  ohjects,  and  methods  of  taxation. — Con- 
sidered as  exacted  under  the  sovereign  power  of  taxa- 
tion, taxes  may  be  levied  upon  every  person,  natural 
and  corporate,  and  with  reference  to  every  object  to 
which  the  legislative  power  of  the  Nation  or  state  ex- 
tends; but  the  subject  and  object  of  taxation  and  the 
amounts  of  taxes  levied  upon  each  at  any  given  time 
are  always  determined  by  public  needs  and  public 
pohcy  with  reference  to  the  conservation  of  order  in 
pohtical  societj%  the  encouragement  of  industry,  and 
the  discouragement  of  pernicious  employment  and  in- 
jurioas  business  or  other  activities.  Fvu-ther,  the 
revenues  exacted  under  the  sovereign  power  of  taxa- 


10 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


tion  may  be  levied  and  collected  by  any  method  that 
may  be  adopted  by  the  legislative  authority  of  the 
Nation  or  state  imder  which  it  is  exacted.  Special 
attention  is  here  called  to  two  of  those  methods  in- 
volving an  exaction  of  revenue  (1)  in  connection  with 
the  grant  of  privileges  by  the  issue  of  a  license  or  per- 
mit, and  (2)  by  the  infhction  of  a  penalty  or  mulct  for 
violation  of  law.  When  taxes  are  exacted  by  the 
first  method  the  license  or  permit  is  commonly  granted 
by  the  govenxment  on  payment  of  a  valuable  con- 
sideration, though  this  is  not  essential.  According  to 
court  decisions  with  reference  to  this  subject,  to  con- 
stitute a  privilege  such  as  is  involved  in  this  method 
of  collecting  taxes  the  grant  .must  confer  authority 
to  do  something  which  without  the  grant  would  be 
illegal,  for  if  what  is  to  be  done  under  the  license  is 
open  to  everyone  to  do  without  it  the  grant  would 
be  idle"  and  nugatory.  But  the  thing  to  be  done  may 
be  a  thmg  lawful  in  itself  and  restricted  only  for  the 
purpose  of  securing  revenue;  that  is  to  say,  restricted 
in  order  to  compel  the  taking  out  of  a  license.  This 
is  always  the  case  where  that  which  is  licensed  is  not 
unlawful  at  the  common  law. 

The  second  method  is  that  employed  by  the  state 
of  Ohio  which  collects  a  "liquor  tax"  from  those  en- 
gaged in  the  busmess  of  selling  intoxicating  liquors. 
The  constitution  of  that  state  expressly  prohibiting 
the  licensing  of  such  business,  the  legislature  exacts 
an  annual  mulct,  or  penalty,  from  those  engaged 
therein  as  an  assumed  pimishment  for  violation  of  law. 

Classification  of  taxes. — In  enacting  revenues  under 
the  sovereign  power  of  taxation  as  above  set  forth, 
governments  may  levy  and  collect  the  same  (1)  with- 
out reference  to  any  actual  or  assumed  measurable 
benefits  conferred  upon  or  services  performed  for 
the  taxpayer,  or  any  actual  or  assumed  burdens 
imposed  upon  the  general  public  by  the  subject  or 
object  of  taxation;  (2)  with  reference  to  some  actual 
or  assumed  measurable  benefit  conferred  upon  or 
services  performed  for  the  taxpayer,  including  actual 
or  assumed  measurable  increase  in  the  value  of  his 
property;  (3)  with  reference  to  some  actual  or 
assumed  expense  or  burden  imposed  upon  the  general 
community  by  reason  of  the  subject  or  object  of 
taxation;  or  (4)  with  reference  to  some  actual  or 
assumed  violation  of  law. 

Recognizing  the  four  distinct  sets  of  circumstances 
or  conditions  under  which  compulsory  revenues  are 
levied,  many  writers  on  public  finance  use  the  word 
"taxes"  as  the  exclusive  designation  of  the  revenues 
obtained  as  stated  in  (1),  employ  the  terms  "fees" 
and  "special  assessments"  as  the  designations  of 
those  obtained  as  described  in  (2)  and  (3),  and  clas- 
sify those  referi-ed  to  under  (4)  as  "fines"  or  "penal- 
ties." In  its  classification  of  the  municipal  revenues 
exacted  under  the  so-called  taxing  and  police  powers, 
the  Bureau  of  the  Census  employs  the  theoretical 
dassification  of  the  writers  above  referred  to  so  far 


as  the  same  is  practicable.  Revenues  levied  and 
collected  with  reference  to  property  as  described 
under  (1)  have  been  separated  from  those  levied  and 
collected  as  described  under  (2).  When  thus  sepa- 
rated revenues  such  as  those  described  under  (1)  are 
called  property  taxes,  and  the  others  are  called  spe- 
cial assessment  or  bettei-ment  taxes.  In  the  tabula- 
tion of  compulsory  revenues  other  than  those  exacted 
■with  reference  to  property  it  is  impossible  to  differ- 
entiate that  portion  of  such  revenues  which  was 
obtained  under  conditions  stated  in  (1)  from  that 
secured  under  conditions  described  in  (2),  (3),  and 
(4).  For  example,  the  revenues  secured  by  the 
receipt  of  a  so-called  license  fee  from  a  dealer  in  intoxi- 
cating liquors  are  said  by  many  writers  to  include 
(a)  a  compensation  for  the  seiwice  of  making  out  the 
license  papers;  (b)  a  payment  for  the  privilege  of 
conducting  the  busitiess;  (c)  reimbursements  for  the 
special  expenses  of  the  government  in  supervising  a 
business  that  naturally  creates  disorder;  (d)  a  reim- 
bui-sement  for  the  special  expenses  of  the  government 
by  reason  of  crime,  pauperism,  and  disease  that 
arise  from  the  business;  and  (e)  a  tax  in  the  narrow 
significance  of  the  term  as  used  by  the  writers  on 
puUic  finance  above  referred  to.  Revenues  such  as 
those  referred  to  under  (a)  and  (b)  are  identical  in 
character  with  those  previously  mentioned  in  (2); 
and  those  referred  to  in  (c)  and  (d)  with  those  men- 
tioned in  (3);  but  how  much  of  the  money  collected 
in  connection  with  the  issue  of  any  liquor  license 
represents  revenues  of  the  classes  mentioned  under 
(a),  (b),  (c),  (d),  or  (e)  is  not  susceptible  of  determina- 
tion. In  some  states  the  statutes  have  been  enacted 
under  circumstances  which  indicate  that  the  so-called 
license  fees  are  levied  principally  for  the  purpose  of 
obtaining  revenue,  and  are  therefore,  according  to 
the  theory  of  the  writers  above  referred  to,  in  large 
part  taxes.  In  contrast,  the  statutes  of  other  states 
are  enacted  on  the  assumption  that  license  fees  are 
collected  either  as  stated  in  (b),  or  as  in  (c)  or  (d). 

What  has  been  said  above  with  reference  to  the 
practical  separation  of  the  revenues  secured  from  the 
licenses  issued  to  dealers  in  the  liquor  traffic  is,  with 
minor  modification,  applicable  to  all  revenues  col- 
lected in  coimection  with  the  issue  of  licenses  or 
permits  or  the  exactions  of  so-caUed  mulcts.  With 
reference  to  them  aU,  it  can  be  said  that  there  is  no 
practical  agreement  among  legislators,  judges,  and 
writers  on  public  fuiance  as  to  what  portion  of  these 
revenues  is  received  as  compensation  for  services  or 
other  benefits  conferred,  or  for  special  expenses 
imposed  upon  the  government,  and  what  portion  is 
otherwise  received. 

This  report  is  limited  to  a  survey  of  the  provisions 
affecting  four  sources  of  revenue,  (1)  special  assess- 
ments, (2)  business  taxes,  other  than  those  on  the 
liquor  traffic,  (3)  general  license  taxes,  and  (4)  lic^ise 
taxes  on  dogs. 


SPECIFIED  SOURCES  OF   REVENUE— INTRODUCTION. 


11 


Special  assessments. — Special  assessments  are  gen- 
eral proportional  contributions  of  wealth  levied  against 
land  and  collected  from  its  owners  and  occupants  to 
defray  the  costs  of  specified  public  improvements 
made,  or  of  speciiied  public  services  undertaken, 
in  the  interest  of  the  general  public.  Special  assess- 
ments, like  taxes,  are  levied  and  collected  imder 
the  sovereign  powers  of  the  state,  generally  called 
taxing  and  police  powers,  but  under  very  different 
conditions  and  subject  to  the  application  of  widelj^ 
diiferent  principles,  as  may  be  noted  from  the  follow- 
ing comparisons  based  upon  court  decisions: 

1.  Taxes  upon  property  are  levied  for  the  purpose  of 
raising  revenue  (1)  for  meeting  the  general  costs  of 
government,  (2)  for  providmg  for  all  general  pubUc 
needs,  and  (3)  for  other  governmental  purposes;  and 
the  oidy  benefit  wliich  taxpayers  in  the  United  States 
at  present  I'eceive  is  as  members  of  organized  society. 
The  individual  taxpayer  is  therefore  poorer,  in  a  sense, 
by  reason  of  the  pa^mient.  Special  assessments  are 
levied  only  for  the  pm-pose  of  providing  for  specified 
general  pubhc  needs,  and,  in  theory  at  least,  do  not 
leave  the  property  owners  who  pay  their  assessments 
any  the  poorer,  since  they  are  fully  compensated  by 
the  benefits  conferred  upon  them  by  t^e  improvements 
or  by  the  services  for  which  the  assessments  are  levied. 

2.  Taxes  may  be  levied  upon  personal  as  well  as  real 
property,  and  upon  pereou,  business,  occupation, 
franchise,  privilege,  and  right;  but  special  assessments 
are  levied  upon  land  alone. 

3.  A  tax  is  levied  on  the  whole,  or  with  reference  to 
the  whole,  of  a  known  pohtical  subdivision,  as  a  state, 
coimty,  city,  town,  or  school  district,  or  some  special 
subdivision  thereof  or  some  special  class  of  property 
therein,  wlule  a  special  assessment  is  levied  on  the 
property  situated  in  a  district  created  for  the  express 
purpose  of  a  levy,  and  possessing  no  other  function 
or  even  existence  than  to  include  the  thing  upon  which 
the  levy  is  made. 

4.  Certain  properties  may  be  specifically  exempt 
from  property  taxes  on  account  of  their  pubhc  char- 
acter or  from  considerations  of  pubhc  pohcy,  but  no 
property  is  thus  exempt  from  special  assessments. 

5.  Receipts  from  taxes  may  be  expended  for  any 
purpose  or  object  for  which  the  taxing  authority  may 
make  appropriations;  but  receipts  from  special  assess- 
ments may  be  expended  only  for  those  pubhc  improve- 
ments and  pubhc  services  from  which  an  exceptional 
and  plainly  perceived  benefit  ensues  to  the  property 
or  to  the  occupant  of  the  property  upon  wliich  they 
are  imposed. 

6.  Taxes  are  a  continuing  burden  of  recurrent 
charges  wliich  must  be  collected  at  stated  short  inter- 
vals, while  special  assessments  are  levied  only  occa- 
sionally, being  exceptional  both  as  to  time  and  locality. 

Business  taxes. — Business  taxes  are  taxes  upon 
business  and  business  activities  exacted  from  persons 
natural  and  corporate  (1)  in  proportion  to  the  volume 
of  their  business,    (2)  by  reason  of  the  business  in 


which  they  arc  engaged,  or  (3)  by  reason  of  some  busi- 
ness activity  whicli  constitutes  a  part  of  their  business. 
Business  taxes  as  here  defined  may  be  levied  with  or 
without  reference  to  measurable  or  assumed  measur- 
able benefits  conferred  upon  or  enjoyed  l)y  the  tax- 
payers, or  special  expenses  imposed  by  them  upon  the 
govcrmnent.  Classified  with  reference  to  the  issuance 
of  a  hcense  or  permit  at  tlie  time  of  their  collection, 
these  taxes  fall  into  two  classes  called  Mcense  and  non- 
hcense  business  taxes. 

License  business  taxes  are  taxes  exacted  in  connec- 
tion ^vith  the  issue  of  a  written  instrument  called  a 
hcense  or  permit,  wliich  authorizes  the  licensee  to 
engage  in  some  specified  business  or  business  activity. 
Nonlieense  business  taxes  are  business  taxes  exacted 
without  the  issuance  of  a  license. 

General  license  taxes. — General  hcense  taxes  in- 
clude all  nonbusiness  hcense  taxes  that  are  collected 
in  comiection  with  the  issuance  of  licenses  or  permits 
other  than  for  keeping  dogs,  which  are  granted  for  a 
specified  period  of  time,  as  a  year,  month,  or  day. 
Among  taxes  of  this  kind  are  those  collected  from 
persons  keeping  vehicles,  as  automobiles,  bicycles,  etc., 
irrespective  of  whether  these  vehicles  are  used  for 
business  or  pleasure. 

License  taxes  on  dogs. — License  taxes  on  dogs  in- 
clude all  taxes  which  are  collected  from  the  owners  of 
dogs  in  connection  vnth  the  issue  of  hcenses  or  permits 
to  keep  such  animals  for  a  specified  period  of  time, 
generally  a  year. 

Purpose  of  report. — The  loss  of  revenue  because 
of  the  proliibition  of  the  hquor  traffic,  and  the  limita- 
tions placed  upon  the  general  property  tax  rate,  wliich 
have  been  felt  by  many  cities  in  recent  years,  sug- 
gested the  advisabUity  of  presentmg  in  as  extended 
form  as  practicable  the  regulations  in  operation,  in  the 
cities  having  over  30,000  inhabitants,  relative  to  the 
four  classes  of  revenue  to  which  this  volume  is  devoted. 

While  there  has  been  a  marked  decrease  in  the 
receipts  from  taxes  on  the  hquor  traffic  there  has  been 
but  httle  provision  to  meet  such  loss  by  the  imposition 
of  hcense  taxes  on  other  kinds  of  business.  The 
comparisons  made  in  Tables  1  and  2  are  for  the  pur- 
pose of  presenting  information,  and  should  not  be 
understood  as  carrying  recommendations  for  the 
adoption  of  any  special  method  of  raising  revenue. 
City  officials  concerned  with  the  raising  of  revenue  are 
subject  to  many  limitations  expressed  in  constitu- 
tional provisions,  statutes,  and  ordinances.  The 
sources  of  revenue  and  the  extent  to  which  each  of 
them  shall  be  employed  for  the  benefit  of  a  munici- 
pality will  vary  in  accordance  with  the  views  of  the 
people  when  forming  or  amending  their  constitution 
and  with  those  of  the  legislative  bodies  when  exer- 
cising the  powers  therein  granted.  Changes  in  eco- 
nomic conditions  and  in  the  pubhc  behef  as  to  the 
proper  adjustment  of  the  burdens  of  taxation  and  the 
incidence  of  the  various  forms  of  taxation  necessarily 
bring  about  the  revision  of  revenue  laws.     The  sup- 


12 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


port  of  government  is  a  fundamental  principle;  the 
methods  to  be  employed  in  relation  thereto  require 
the  wdest  knowledge  and  the  best  judgment  avail- 
able. The  purpose  of  this  compilation  will  be  accom- 
phshed  if  the  data  presented  prove  to  be  of  assistance 
to  the  municipaHties  in  selecting  and  adopting  the 
best  systems  of  revenue  in  use  by  other  cities  to  such  an 
extent  as  may  be  desirable  or  may  be  possible  under 
existing  statutes  and  charters,  or  if  it  shall  suggest 
legislation  that  shall  result  in  a  more  equitable  distri- 
bution of  tax  burdens. 

Wliile  presenting  data  intended  to  point  out 
means  of  offsetting  loss  of  revenue  through  the  dis- 
continuance of  license  and  other  taxes  on  the  liquor 
traffic,  the  bureau  does  not  overlook  the  cltum  of 
the  advocates  of  prohibition  of  the  liquor  trafHc 
that  such  prohibition  wiU  result  in  a  decrease  in  cer- 
tain municipal  costs.  Wliatever  may  be  the  extent 
of  such  decrease  in  costs,  it  is  clear  that  many  years 
must  elapse  before  the  disappearance  of  the  excess 
in  the  classes  of  costs  to  which  reference  is  made. 
The  first  effect  upon  the  municipal  finances  is  a  shrink- 
age of  revenue,  which  must  be  offset  by  new  forms  of 
taxation  or  by  increasing  the  levies  on  objects,  per- 
sons, privileges,  or  occupations  already  taxed.  In 
view  of  this  fact,  the  legislatures  should  provide  such 
oflFsets,  the  beginning  of  their  operation  to  be  coin- 
cident with  the  termination  of  licenses  and  other 
taxes   on   the  liquor   traffic. 

Revenue  derived  from  taxes  on  the  liquor 
TRAFFIC. — The  proportion  of  revenue  derived  from 
taxes  on  the  liquor  traffic  for  the  use  of  cities  having 
more  than  30,000  inhabitants,  has  decreased  almost 
constantly  since  the  Bureau  of  tha  Census  began  its 
series  of  annual  reports  on  financial  statistics  of  cities. 
The  decrease  would  have  been  more  rapid  than  it  has 
been  but  for  the  large  increase  in  the  rates  of  license  and 
other  taxes  levied  upon  manufacturers  and  dealers. 

The  following  statement  shows  for  the  odd  years 
1903  to  1917  the  number  of  cities  having  a  popula- 
tion of  over  30,000,  their  total  revenue  receipts,  the 
receipts  from  taxes  on  the  liquor  traffic  and  from  other 
business  licenses,  and  the  per  cent  of  the  total  reve- 
nue constituted  by  each  of  these  classes  of  revenue. 


RECEIPTS  FROM 

RECEIPTS  FROM 

TAXES  ON  THE 

OTHER  BUSINESS 

ber 

of 

cities. 

Total 

LIQUOR  TRAFFIC. 

LICENSES. 

TEAR. 

Population. 

revenue 
receipts. 

Total. 

Per 
cent. 

Total. 

Per 
cent. 

1917 

219 

33.257,431 

?1,065,537,142 

J36,974,797 

3.5 

19,944,897 

0.9 

1915 

204 

31, 168, 150 

940,385,311 

39,606,956 

4.2 

9,040,560 

1.(1 

1913 

199 

30, 194, 677 

866,277,110 

41,354,527 

4.8 

8,644,350 

1.0 

1911 

193 

28,559,142 

805,720,133 

40,387,448 

5.0 

8,168,688 

1.0 

1909 

157 

25,577,714 

686, 138, 482 

37,369,321 

5.5 

6,809,586 

1.0 

1907 

157 

2:5,472,481 

591,080,138 

37,880,052 

6.4 

6,641,721 

1.1 

1905 

153 

22, 169, 535 

513,090,910 

29, 530, 265 

5.8 

5,619,557 

1.1 

1903 

146 

20,869,155 

450,943,855 

27,595,247 

6.1 

4,589,072 

1.0 

This  statement  shows  that  whUe  the  receipts 
from  license  taxes  other  than  on  the  liquor  traffic 
constituted  practically  the  same  percentage  of  the 
total  revenue  receipts  for  each  of  the  years,  the 
receipts  from  license  and  other  taxes  on  the  liquor 
traffic,  as  compared  with  the  total  revenue  receipts, 
decreased  from  6.1  per  cent  in  1903  to  3.5  per  cent 
in  1917,  the  decrease  being  constant  except  for  the 
year  1907.  The  increase  of  0.6  in  the  per  cent  shown 
for  1907  over  that  for  1905  was  the  result  of  very 
considerable  advances  in  the  rates  of  these  taxes  and 
in  the  consequent  increase  in  receipts  therefrom. 
References  to  Tables  1  and  2  of  this  report  disclose 
the  fact  that  a  large  part  of  this  increase  was  in  the 
receipts  of  San  Francisco,  Cal.;  Chicago,  lU. ;  New 
Orleans,  La.;  Detroit,  Mich.;  Jei-sey  City  and  New- 
ark, N.  J.;  and  several  cities  of  Ohio. 

The  relative  number  of  cities  of  over  30,000  inhab- 
itants which  derived  revenue  from  liquor  taxes  in  the 
years  1917  and  1903  is  shown  in  the  following  state- 
ment, which  sets  forth  the  number  of  cities  of  that  size 
in  each  state  and  the  number  receiving  such  revenue 
in  those  years. 


Number 

ofcities 

reported. 


Total 

Alabama 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District  of  Columbia 

Florida 

Georgia 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Missouri 

Montana 

Nebraska 

Now  Hampshire 

New  Jersey 

New  York 

North  Carolina 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode  Island 

South  Carolina 

Tennessee 

Texas 

Utah 

Virginia 

Washington 

West  Virginia 

Wisconsin 


1917 


219 


Number 

ofcities 

receiving 

liquor 

ta-x. 


1 

113 
5 
3 
5 
1 
2 
1 

M 
IS 


(^) 


190S 


Number 
ofcities 
reported. 


146 


Number 

ofcities 

receiving 

liquor 

tax. 


133 


1 

Ml 
3 
3 
4 
1 
2 
1 
10 
12 


9 


1 

15 
3 


>  Exclusive  of  Cambridge,  whichreceivedS24;  and  Lynn,  which  received  Jl. 

*  Exclusive  of  Cambridge,  which  received  SIO;  Fitchburg,  which  received  $20; 
Newton,  which  received  825;  ami  .Somerville,  which  received  S22. 

>  Nashville  received  41,005,  delinquent  liquor  tax  of  former  years. 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


13 


In  Wilmington,  Del.,  the  license  taxes  on  the  liquor 
traffic  are  collected  and  retained  by  the  state ;  and  in 
the  two  cities  of  South  Carolina  the  traffic  is  han- 
dled by  the  county  dispensaries,  one-third  of  the 
profits  being  paid  over  to  the  cities  and  classified  by 
this  bureau  as  receipts  from  pubUc  service  enter- 
prises instead  of  from  license  taxes.  In  cities  other 
than  the  three  just  mentioned,  which  have  no  re- 
ceipts from  taxes  on  the  liquor  traffic,  liquor  is  not 
legally  sold. 

The  cities  of  over  30,000  inhabitants  that  reported 
receipts  from  taxes  on  the  liquor  traffic  numbered  133 
in  1903  and  155  in  1917,  or  91.1  per  cent  and  70.8  per 
cent  of  the  total  number  of  cities  of  this  size  ua  the 
respective  years  as  showTi  in  the  above  statement.  The 
small  amoimts  shown  m  footnotes  as  received  by  certain 
cities  of  Massachusetts,  and  the  receipt  of  delinquent 
taxes  in  Nashville,  Tenn.,  are  negligible  in  a  study  of 
the  revenue  systems  of  the  cities,  the  former  repre- 
senting small  hcense  collections  from  druggists  and 


the  latter  merely  recording  transactions  delayed  from 
former  years. 

Revent'e  receipts  from  taxes  on  the  liquor 
traffic  and  from  other  business  license  taxes. — • 
Tables  1  and  2,  which  foUow,  present  for  each  city  of 
over  30,000  inhabitants,  for  the  odd  years  1903  to 
1917,  such  data  pertaining  to  receipts  from  hquor 
taxes  and  other  business  license  taxes  as  are  requisite 
to  an  understandmg  of  their  comparative  value  as 
revenue  producers  as  employed  in  the  several  years, 
the  amomits  of  such  revenue  receipts  being  shown 
in  Table  1  and  their  per  cent  relation  to  the  total  reve- 
nue receipts  being  shown  in  Table  2. 

Receipts  from  specified  sources  of  revenue. — - 
The  revenue  receipts  for  the  fiscal  year  1917  from  the 
four  sources  of  revenue  for  which  schedules  are  presented 
in  this  report,  together  with  the  total  revenue  receipts 
for  that  year,  are  shown  in  Table  3.  This  table  also 
shows  the  per  cent  which  receipts  from  each  of  the 
four  sources  constituted  of  the  total  revenue  receipts. 


Table  1.— RECEIPTS    FROM    TAXES    ON   THE    LIQUOR   TRAFFIC    AND    FROM    OTHER   BUSINESS    LICENSES,    FOR 

SPECIFIED  YEARS:   1903-1917. 


33 
Ul 

14G 


109 
184 

10 

30 
134 

98 
122 

12 
166 
188 


200 
24 
120 


48 

67 
121 

39 
211 

78 


71 


17 


85 
119 


32 
128 
142 

95 


STATE  AND  aTT, 


Birmingham. 

Mobile 

Montgomery. 


ABKANSA8. 


Little  Rock 

CAUrOBNIA. 


Berkeley 

Fresno 

Los  Aneeles... 

Oakland 

Pasadena 

Sacramento... 

San  Diego 

San  Francisco. 

San  Jose 

Stockton 


COLORADO. 

Colorado  Springs. 

Denver 

Pueblo 


CONNECTICUT. 


Bridgeport... 

Hartford 

New  Britain, 
New  Haven. . 

Stamford 

Waterbury... 


DELAWARE. 


Wilmington 

DIST.  or  COLUMBIA. 

Washington 

FLORIDA. 


Jacksonville.. 
Tampa 


Atlanta... 
Augusta... 
Macon..., 
Savannah. 


RECEIPTS  FROM   TAXES  ON  THE  UQUOR  TRAFFIC. 


1917         1915         191.3         1911         1909         1907         1905         1903 


$63,058 
694, 175 
233,340 


108,676 
151, 36" 
953, 195 
72,228 
54,556 


165,604 
85,445 
32,790 

188, 594 
34,408 
86,973 


470,300 


77,250 
29,625 


$142,628 
47,660 
15,227 


84,499 


61,100 
679, 789 
241,126 


115,800 

150,242 

,035,305 

60,395 

(') 


20,300 
259, 491 
93,931 


135, 244 
71,125 
26,666 

167, 765 

ci 

70,695 


526,25; 


78,500 
40,875 


8218,000 
55,967 
34, 136 


76,150 


(') 
471, 
204, 


79, 

117, 

1,052, 

49 

C) 


19,800 
298,502 
104, 403 


138, 237 
70,209 
25,590 

165,546 
(') 
78,022 


130, 790 


88,000 
» 39, 000 


826,320 
19,028 


78,460 


(') 
421, 

203, 


74, 
73, 
,072, 
48 
(■5 


(■) 
301,040 
105,664 


137, 864 
68,485 
24,345 

170, 159 
(') 
88,830 


459,319 


92,250 
37,460 


871,535 


030 


(') 
(') 

398,8 
179,2 

ci 

65, 

('5 

1, 146 

(') 


(') 

325,698 
92,819 


133, 439 
69,718 
23,490 

171,297 
(') 
88,543 


464,019 


68,500 


$113, 100 

35,536 
36,950 


68,618 


« 


411, 
165, 

ci 

65 
C) 
1,187, 


C) 

316,740 

84,935 


137,640 
69,106 
Zi,  589 

160,069 
C) 
80,480 


470,448 


52,650 
C) 


135,013 
10,300 
46,500 
62,425 


883,400 
18, 121 
28,261 


62,394 


C) 

C) 
267, 435 
108,660 

ci 

72,047 

ci 

275,520 

ci 

C) 


C) 
275,845 
81,511 


134,247 

69,477 

601 

163,426 
C) 
79, 461 


464,997 


29,700 
C) 


129,  .'512 
38,400 
34,000 
54,337 


855,725 
11,521 
22,205 


27,360 


180, 640 
97, 010 
C) 
60,867 

ci 

266,69' 

<V 
C) 


C) 
245,250 

ci 


127,979 
74,703 

C) 
168,653 
C) 
83,824 


456,681 


20,400 

ci 


96,660 
18, 100 
C) 
50,385 


8380,992 
99, 476 
110,567 


33,450 


RECEIPTS  FROM  OTHER  BUSINESS  UCENSE  TAXES. 


1917   1915   1913   1911   1909   1907   1905   1903 


11 
32, 

297, 
66, 
12, 
19, 
27, 

199, 
17, 
6, 


17,379 
89,935 
13,183 


17, 193 
10, 197 
3,392 
12,2S5 
4,016 
5,480 


2,620 
129,293 


76,020 
73,923 


234,332 
97,293 
82, 451 

184,213 


$341,531 
105, 614 
92, 559 


16,833 


5290,808 
113,946 
100,079 


18,872 


15,343  13,372 

32,5)0  (') 

320,895  342,318 

73,368  63,037 


6,290 
16,560 
21, 829 
216, 196 
13,756 
C) 


10,297 
101,032 

11,378 


5,102 
8,081 
2,851 
8,580 

C) 
2,898 


1,705 


148,930 


04,602 
55,520 


295,060 
162,571 
89,427 
201,728 


3,297 
26, 694 
15,968 
177, 195 
13,196 

C) 


11,540 

101, 2S9 

10, 162 


4,891 

6,29; 

2,703 
7,653 
CJ 
2,474 


,58; 


139,904 


76, 122 
> 51,  412 


2S2,99' 
96, 649 
101,250 
208,884 


8350,275 
124,  759 
125,689 


18,156 


11,805 
C) 
299,537 
65,736 
3,864 
34,203 
13, 533 
192,593 
13,650 
C) 


C) 
lOS,  274 
10,533 


3,158 

3,110 

2,760 

6,905 

C) 

2,645 


1,413 


128,713 


52,303 
38,774 


281,559 
152,04" 
88,34' 
180,897 


8264, 243 
150,313 
117,631 


31,935 


8202,317 
119,204 
9)i,972 


251,445 
82,506 
C) 
34, 243 
C) 
366,209  302, 
(' 
(' 


^\ 


C) 

88,156 
8,290 


2,244 
3,113 

1,863: 
6,1281 
C) 
2,203 


1,769 


135,713 


67,781 

C) 


221,955 


(■) 

65,173 
8,093 


2,376 
2,721 
877 
5,107 
C) 
2,382 


8129,6318110,326 
99,486;  68,099 
83,482     64,256 


29,439 


C) 

146, 898 

33, 869 

C) 

27, 448 
C) 
189,209 


C) 

58,096 
6,983 


2,434 
2,249 

585 
3,664 
C) 

270 


900       8,363 


122,085 


63,202 

C) 


169,681 
2,155  54,141 
70,CO7i  47,882 
169,942;  121,354 


118, 167 


46,971 

C) 


142,759 
52,839 
43,794 

111,987 


C) 

C) 
106, 746 
23,469 

C) 
25,347 

C) 
19S, 760 

C) 

C) 


C) 

59,525 

C) 


1,457 

C) 

2,729 

C) 


10,374 
138,326 


44,443 

C) 


111,694 

60,379 

C) 

105,219 


I  Less  than  30,000  population. 

>  Estimated.    Keport  for  1913  combined  receipts  from  taxes  on  the  liquor  traffic  and  from  other  business  licenses  in  a  total  of  890,412. 


14  SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 

Table  1.— RECEIPTS    FROM   TAXES    ON   THE    LIQUOR   TRAFFIC    AND    FROM    OTHER   BUSINESS    LICENSES,    FOR 

SPECIFIED  YEARS:   1903-1917— Continued. 


a.- 


192 


193 

2 

202 

)fi2 

S8 
171 

91 
179 
118 
104 


8fi 
84 
23 
94 
100 


174 
206 
130 
65 
163 
113 
183 


131 
92 


115 

158 

28 

204 


16 
189 


5 
97 

2o: 

52 
140 
165 
44 
154 
133 
101 
60 
53 
64 
126 
49 
145 
167 
169 
132 
77 
63 
181 
214 
35 


135 

7 
117 
43 
187 
129 
152 
116 


STATE  AND  CITY. 


Boise. 


ILLINOIS. 


INDIANA. 


Evansville... 
Fort  Wayne. 
Indianapolis. 
.South  Bend.. 
Terre  Haute. 

IOWA. 


Cedar  Kapids . . 
Council  Blulls.. 

Davenport 

Pes  Moines 

Dubuque 

Sioux  City 

Waterloo 


KANSAS. 

Kansas  City... 

Topeka 

Wichita 


KENTUCKY. 


Covington.. 
Lexington. 
Louisville.. 
Newport... 


New  Orleans . 
Shrcveport... 


Portland. 


MARYLAND. 

Baltimore 


MASSACHUSETTS. 


Boston 

Brockton 

Brookline 

Cambridge 

Chelsea 

Everett 

Fall  River 

Fitchburg 

Haverhill 

Holyoke 

LawTence 

Lowell 

Lynn 

Maiden 

New  Bedford. , 

Newton 

Pittsfield 

Quincy 

Salem 

Somerville 

Springfield 

Taunton 

Waltham 

Worcester 


MICHIGAN. 


Bay  City 

Detroit 

Flint 

Grand  Rapids. 

Jackson 

Kalamazoo 

Lansing 

Saginaw 


MINNESOTA. 


Duluth 

Minneapolis. 
St.  Paul 


RECEIPTS  FROM  TAXES  ON  THE  LIQUOR  TRAFFIC. 


Aurora S63,200 

Chicago 7,067,172 

Danville I      60,600 

Decatur 

F.ast  St.  Louis.. 

.Toliet 

I'eoria 

Quincy 

Rocklord 

Springfield 


178,024 

137, 655 

201,171 

64,770 


109,047 


84,313 
52,500 
305, 100 
58,300 
77,119 


57,300 

87, 991 

323, 870 

19,380 


650,50; 


1,019,151 


1,043,339 


24 
40,623 


144,223 
39,024 
69, 298 
77,723 
125,04^ 
107,509 
1 


93,218 
'32,'335 


123,497 
35,589 


192,605 


24,3,52 
654,836 


58,938 


S32,800 


37, 

7,106, 

61, 


177, 
142, 
1S2, 
70, 


110,507 


86,800 
58,800 
335,800 
62,900 
78,979 


67,600 
50, 834 
69,524 
71,934 
67,600 
70,790 


69,574 

67, 100 

351,407 

21,640 


702,310 


963,823 


1,067,919 


46 
30,084 


138, 789 
41,269 
62, 195 
73,048 
119,429 
107, 469 
102, 778 


83,086 


30,125 


22 
111,366 
35,33' 

cS 

192,603 


29,054 
694,275 


41,732 
24, 549 
29,239 


142, 240 
300, 225 
415,520 


45,256 


167, 275 
392,235 
404, 700 


(■) 


S49,055 

7,283,015 

62,013 

56, 023 

167,081 

138, 200 

183, 797 

75, 715 

2 

110,068 


86, 427 
58, 592 
341,500 
109,200 
80,520 


69,975 
50, 192 
41,490 
107,313 
44,495 
83,751 
23,850 


42,471 

71,063 

356,880 


043,098 


1,113,932 


1,069,386 


(■) 

47 
30,307 


138, 406 
40, 518 
55, 730 
72, 104 
115,907 
107, 138 


82,928 

17 

32,374 


29 
107, 586 

34,844 

('5 
185,589 


31,680 
759,385 
24,620 
59, 102 
24,922 
30,251 
13, 195 
47,876 


180,300 
399, 050 
403, 760 


(') 


S39, 696 
7,233,492 

ci 

36,443 
171,779 
136, 190 
180, 173 
76, 221 
51,401 
114,260 


112,903 
61,957 

317,384 
84,232 
74,085 


60,137 
33,496 
43,217 
97,822 
42,67 
43,100 
('5 


44,040 

71,937 

359, 039 

11,739 


647, 298 
('5 


1,125,833 


960,473 


46 
30,506 


139,384 
37,143 
65, 668 
72, 402 
128, 792 
104,763 


82, 184 

18 

32,523 


43 
109,345 

35, 144 

('5 
160,405 


32,345 
767, 259 


48, 651 
'12,' 960 
"41,' 273 


181,342 
402,751 
401,560 


1909 


(') 


57,243,179 


1.55, 498 
136,360 
137, 676 
71,686 


106,509 


71,290 
47,909 
192, 762 
22, 608 
67,841 


50,094 
90, 299 
32, 280 
54, 933 
('5 


21,748 

(') 

358, 493 

10,854 


630,450 


1,093,608 


(') 


1 
34,072 
49, 107 
62,091 
135, 280 
129,416 


200 

17 

(') 

(') 

45,020 

29 

94,006 

34, 135 

C) 

3 


37,115 
807, 176 
(') 

56,306 
('5 
14,430 
(') 
42, 297 


174,805 
413,400 
391,720 


(') 


(') 

37,306,802 


124,715 
93, 242 

134, 934 
70,354 
56, 218 

103,024 


76,118 
27,200 
196,050 
19,900 
68, 409 


73,902 
95, 101 
34,031 
54,053 
('5 


21, 130 

(') 

138,915 

11,795 


430,214 


449,687 


1,138,267 


C) 


150,232 
19 
47, 587 
01,861 
140, 661 
133, 828 
93,595 


79,465 

r 

(') 

(') 

90 

26 

92,240 

41,514 

('5 

164, 160 


41,780 
789,342 
(') 

61, 144 
('5 
14,404 
(') 
46,604 


183,000 
434,000 
391,000 


1905 


(■) 


(') 
$3,931,010 

153,037 
136, 472 
109, 250 
71,789 
63,058 
92,377 


77,  .563 
21, ,300 
190,800 
17,  .800 
60,892 


$1 
58,520 
92,143 
40,000 
49,633 


20,045 
(') 
140,449 
('5 


181,453 
('5 


442,690 


1,108,970 


(') 

45 

34, 872 

(') 

145,049 

32,828 

47, 455 

53,198 

127,223 

130,57" 

84,290 

17 

77,613 

20 


26 
82, 990 
41,861 

153, 113 


37,729 
358,  288 
(') 

60,898 
('5 

13,910 
(4 
42, 699 


173,000 
472, 000 
384,000 


1903 


(') 


(') 
3,646,548 

140, 270 
127,000 
114,000 
67, 276 
54, 709 
76,051 


22,263 
20,700 
1,56,000 
15,700 
47,956 


(') 

(') 

55,344 

81,560 

40,000 

49,820 

o5 


(') 


19,647 

cS 

135,003 


167,0 


445,595 


1,089,865 


(') 


46 


164,681 

20 

50,869 

53, 270 

120,017 


82,229 


64,227 

25 

(') 

(') 

42, 208 

22 

76, 678 

39,310 

(') 

150,417 


(■) 
324,334 

('^ 
49,97; 


43,097 


175,000 
395,000 
354,000 


RECEIPTS  FROM  OTHER  BUSINESS  LICENSE  TAXES. 


1917        1915        1913        1911        1909        1907        1905        1903 


85,065 


6,739 

1,191,043 

3,589 

4,682 

31,401 
5,303 

17,504 
6,237 
7,679 

15, 470 


10, 170 
8,937 

26, 207 
7,639 
3,452 


3,781 

4,578 
18, 178 
13,436 

3, 365 
12,078 

4,400 


66,830 
19,660 
24,365 


19, 119 

36,9,59 

166,517 

9,242 


282,355 
44,918 


1,283 


89,578 


91,954 
5,932 
1,028 
5,491 
4,051 
1,358 

11,249 
3,200 
4,074 
4,369 
6, 607 

11,235 

10,074 
79; 

11,529 
873 
3,582 
3,111 
1,665 
3,040 

17,320 
2,327 
1,443 

17,732 


1,132 
65,343 
22,239 
22,635 
5,  190 
3, 573 
3,697 
3,542 


11,959 
62,852 
34,341 


S5, 481 


7,031 

1,188,027 

3,643 

7,210 

29,106 
6, 471 

14,545 
2,850 
6, 555 

17, 106 


11,298 
7,602 

26,082 
.5,827 
5,836 


3,684 

4,064 
17, 233 
20,372 

2,816 
10,57:- 

4,400 


55,054 
16,948 
15,078 


20,616 

35, 698 

1,58,095 

9,942 


283,817 
45,638 


1,331 


99, 107 


86,308 
4,109 
(') 

4,811 
2,910 
1,274 

10,636 
3,489 
4,227 
3,442 
5,407 

11,098 
9,502 
900 
9,053 
1,053 
2,129 
2,092 
2,392 
3,378 

10,532 
2,167 
W 

16,406 


1,290 
60, 149 
1, 926 
41, 934 
2,586 
4,147 
2,613 
4,296 


9,475 
64,677 
32,089 


C) 


SI, 653 

942,498 

3,531 

5,598 

25,577 
4,048 

14, 430 
1,635 
5,365 

16,449 


9,062 
7,724 
24, 499 
4,627 
6,380 


3,"475 
3, 321 
18, 153 
16, 462 
2,273 
8,058 
3,494 


62,262 
16,401 
17,666 


18,338 
33,564 
158, 182 
10, 740 


257,394 
24,387 


1,302 


69,663 
3,604 
« 

3,281 
2,183 
1,164 
8,831 
2,328 
2,481 
3,051 
5,164 
8,053 
6,809 
794 
7,329 
841 
1,606 
2,017 
1,146 
2, 952 
5,092 
2,227 
(') 

13, 274 


641 

53,029 

1, 074 

2l,o:i2 

2,378 
3,470 
1,901 
3,310 


8,894 
48,742 
28,857 


(') 


?5,240 

802,666 

(') 

4,438 
26, 397 

4,435 
12, 162 

3,247 

5,306 
13, 116 


(') 


(') 

5638,316 

(') 

(') 

31,098 
3, 708 
9,256 
1, 

3,661 
7, 


9,748 
7,924 
27,516 
4,384 
5,458 


2,160 
3,228 
15,205 
14, 906 
2,589 
6,397 
(') 


52,306 
13,643 
11,486 


17, 180 

31,0,55 

163,695 

9,294 


247,940 


1,283 


110,467 


63,910 
2,522 
(') 

3,493 
2,336 

944 
10,797 
2,0,56 
2,053 
2,911 
5,274 
8,090 
6,477 

592 
6,889 
1,077 
1,821 
1,899 

992 
1,981 
6,133 

992 
(■) 
12,609 


1,007 
43,393 
3,130 
17,030 
2,429 
3, 108 
1,471 
2,919 


10, 953 
4,5,332 
31,200 


(') 


(') 
S633, 497 

27,662 
2,793 
8,268 
2,156 
3,430 
6,781 


7,144 
7,356 
27, 192 
2, 
3,821 


(') 
(') 

4,251 
14,746 
1,849 
5,530 
(') 


34, 826 
8,309 
5, 


10,070 
(') 
143,800 
7,962 


283,639 


908 


74,596 


58,066 
2,864 
(') 

2,687 
2,002 

918 
7,827 
1,819 
1,047 
2,169 
5,112 
6,007 
4, 

985 
4,727 
1,113 

1,5 

971 
3,362 
1,019 
0) 
8,412 


836 
29,742 

(') 
15, 459 

(>) 

2,812 

(■) 

3,227 


9,067 
32,308 
20,070 


11,602 
11,435 
45, 105 
2,242 
2,984 


(') 
(') 

2,779 
11,092 
1,957 
4,704 
(') 


40,341 
8,912 
6,657 


9,198 
(') 
166, 160 
8,163 


287,715 


1,224 


68,435 


43,742 
2,842 
(') 

2,710 
1,576 

617 
6,027 
2,013 
1,962 
2,014 

996 
4,298 
4,787 

635 
2,452 
1,426 
(') 
(') 

686 

951 
2,692 
1,258 
(>) 
7,834 


1,230 
31,787 

(■) 
12,695 

0) 

2,133 

(') 

2,783 


8,707 
29,887 
10,012 


(') 


(') 
5593,661 

^] 

37,346 
3,046 
5,375 
2,008 
3,497 
9,026 


5,383 
8,150 
32, 181 
2,505 
1,607 


5,631 
10, 15' 
1,855 
4,452 
(') 


34, 133 
9,378 
4,882 


15,163 
(') 
130,864 
(') 


254,554 


536 


78, 166 


36,849 
2,075 
(') 

2,379 
4,910 
(') 

4,949 
1,044 
1,895 
1,614 
2,437 
3,065 
1,744 
650 
2,292 
1,030 

(') 

224 
1,110 
2,500 
1,257 
(') 
6,164 


928 
26,096 
(') 

10,470 
C) 

887 
(') 
2,260 


2,288 
24,282 
16,398 


(') 


(•) 

$485,195 

42,904 
2,046 
6,203 
1,886 
2,607 
8,364 


3,220 
2,501 
7,763 
1,083 
1,064 


6,919 

7,362 

916 

4,473 


25,766 
6,114 


8,623 
(') 
135,397 
(') 


221,084 
C) 


64,143 


30, 208 
1,796 
(') 

1,067 
1,126 
C) 
3,348 

903 
1,327 

781 
1,974 
2,280 
3,831 

667 
1,574 

455 

888 
1,032 
2,373 
1,289 
(■) 
5,929 


(') 

24, 169 
(') 
9,634 

{''> 
■) 
(') 
1,903 


7,834 
21,230 
15,769 


Less  than  30,000  population. 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


15 


Table  1.— RECEIPTS   FROM   TAXES   ON   THE   LIQUOR  TRAFFIC   AND   FROM   OTHER   BUSINESS   LICENSES,    FOR 

SPECIFIED  YEARS:   1903-1917— Continued. 


196 
21 
79 
4 

159 


117 


139 

34 


SO 


112 
93 
61 

161 
75 
S2 
20 
15 

197 
89 
42 

156 
56 

150 


62 
177 
173 
123 
11 
170 
180 
176 
172 
1 
175 
217 
25 
68 
37 
81 
76 
67 


161 
219 
208 


73 

105 

14 

6 

29 

45 

160 

186 

178 

125 

31 

59 

212 


143 

70 
207 


22 


103 
110 
155 
215 
87 
90 


STATE   AND   CITY. 


Joplin 

Kansas  City. 
St.  Joseph . . . 

St.  Louis 

Springfield... 


MONTANA. 


Butte 

NEBRASKA. 


Lincoln, 
Omaha., 


NEW  HAMPSHIRE. 


-Manchester 

NEW  JERSEY. 


Atlantic  City... 

Bayonne 

Camden 

East  Orange . . . 

Elizal^eth 

Hoboken 

Jersey  City 

Newark 

Orange 

Passaic 

Paterson 

Perth  Amboy.. 

Trenton 

West  Hoboken. 


NEW  YORK. 


Albany 

Amsterdam 

Auburn 

Binghamton... 

BuHalo 

Elmira 

Jamestown 

Mount  Vernon . 
New  Rochelle.. 

New  York 

Niagara  Falls. . 
Poughkeepsie . . 

Rochester 

Schenectady . . . 

Syracuse 

Troy 

Utica 

Yonkers 


NORTH  CAROLINA. 


Charlotte 

Wilmington 

Winston-Salem . 

OHIO. 


Akron 

Canton 

Cincinnati. . . 

Cleveland 

Columbus 

Dayton 

Hamilton 

IJma 

Lorain 

Springfield... 

Toledo 

Youngstown . 
Zanesville 


OKLAHOMA. 


Muskogee 

Oklahoma  City. 
TiUsa 


OREGON. 

Portland 


PENNSTLVANU. 


Allentown.. 

Altoona 

Chester 

Easton , 

Erie 

Harrisburg., 


RECEIPTS  FROM   TAXES  ON  THE  LIQUOR  TRAFFIC. 


1917 


$60,000 

530,  SO' 

76, 022 

,08.5,616 

59, 421 


47, 378 


50, 000 
32.%  014 


56,391 


125, 300 
57, 174 

130,641 
12,750 

132, 913 

173,267 

474,3 

745,800 
33,550 
66,  167 

202,050 
69, 2.50 

125,700 
50,100 


117, 
25, 
26, 
48, 

612, 
37, 
16, 
27, 
27, 
,196, 
56, 
24, 

211, 
86, 

150, 
79, 
99, 
89, 


86, 755 
61, 140 
633,318 
943, 265 
100, 780 
129,  o; 
42,0: 
34, 523 
36, 92S 
68,  ,S5S 
196,406 
108,429 
32,114 


30,000 
16,000 
17,000 
16,400 
66,800 
24,400 


1915 


$84,297 
286, 646 

SO,  135 
, 173,7Kr 

30,100 


46,643 


46,  2SI 
279, 160 


55,795 


134, 700 

57, 047 
133,  269 

10, 775 
137,660 
110,772 
483,966 
765,350 

36,411 

64, 165 
162, 220 

65,375 
125, 625 

50, 825 


129,850 
27,642 
29,411 
36, 132 

636,683 
37,232 
16,272 
29,620 
28,663 
,545,909 
55,003 
(') 

214,179 
98, 575 

148, 939 
93,015 
99,150 
94,906 


^:i 


78, 959 

54,592 

629, 572 

883, 131 

191,319 

121, 101 

37,124 

32, 2,55 

33,012 

72, 183 

276, 034 

141, 674 

ci 


(') 


372,619 


30,400 
18,000 
16,400 

ci 

67,200 
26,000 


191S 


$,50,992 

308,384 

81, 192 

1,166,920 

29, 750 


50,001 
519, 800 


53,842 


107, 900 

65,674 

132,  S45 

8,950 

144, 102 

115,768 

485, 761 

691, 490 

36.042 

69, 067 

165, 030 

63, 450 

109, 725 

49, 525 


124,549 
28, 306 
29,714 
36,857 

622,  297 
37,  770 
16,543 
30,048 
29,438 
i,  708, 272 
51,871 

212,071 

97,859 
150, 286 

98, 151 
100,007 

94,656 


^:i 


103, 356 

81,911 

037,476 

460,570 

298, 338 

78,009 

57, 127 

36,  5S7 

53,603 

68,723 

308,547 

164,021 


0) 


397,282 


30,800 

19,200 

18,666 

('5 

56,400 

27,600 


$45,733 
307,000 

80,370 
,137,675 

28,32; 


48, 608 


50, 000 
260, 6S0 


53, 779 


110,400 

51, 590 

129,972 

8,800 

141,757 

115, 175 

494,021 

605,210 

36,850 

59,339 

173, 700 

63,200 

109, 185 

49,925 


124, 507 
27, 234 
29,679 
35, 908 

620, 703 
38, 628 
15,718 
27,982 
27,135 
i,  766, 697 
52  530 

209, 978 
100, 403 
151, 149 
97,231 
99,078 
91,284 


87,731 

76, 088 

028,118 

406, 794 

209,971 

229, 265 

55, 518 

36,932 

57,895 

1,009 

312, 725 

157,373 

ci 


(') 


681,020 


30,000 

20,800 

18,056 

(■i 

54,400 

33,000 


1909 


$27,323 

315, 7.50 

S4,9,i2 

1,121,250 

C) 


49,260 


5,324 
260,490 


.53,943 


110,300 
60, 279 
126, 125 
C'i 
86,301 
126,110 
493,661 
659,  OlO 

ci 

68, 7SS 
171,970 

(■) 
110, 194 

50, 225 


125,288 

(') 

31,336 

35, 261 
575, 198 

38,238 

(') 

,490,245 

('5 

(■) 

203,978 

90, 962 

149, 169 

95,810 

96,611 

82,026 


0) 
"(')■ 


360,363 


30,000 
25,179 
18,656 

ci 

56,400 
66,600 


1907        1905 


$26, 012 

312, 250 

81,428 

1, 17.S,  112 

(') 


49,503 
193,650 


55, 921 


112,150 

50,6.50 

127,738 

(') 

82, 678 

127, 860 

526,568 

620,840 

cS 

58,464 
163, 780 

(1) 
113,700 

60, 075 


137,911 
('5 
13,757 
33, 597 
269, 4.56 
40,618 
(') 
(') 
(') 
',  168, 457 

cS 

(') 
205,948 
100,091 
146, 448 
108,  703 
105,972 

86,848 


71,524 
74,  528 
,064,288 
,277,290 
244,362 
163,097 

(■) 

24,962 
139,655 
129,058 

ci 


(') 

8,000 
('5 


330,241 


29,600 

26, 267 

18,258 

(') 

56,400 

12,000 


$24, 562 

154,343 

82,8.38 

1, 270, 570 

(') 


61, 500 
130, 000 


65, 563 


104,110 

46,959 

128,060 

('5 

67, 825 

106, 610 

286,323 

381,160 

59,415 
135  500 

ci 

105, 960 
W 


143,294 

33, 312 

32,679 

6.34, 237 

39,701 

('5 

C) 

(') 

,991,390 

C'i 

(') 

195, 183 

108,862 

149,489 

104,605 

99,378 

60, 236 


34,  .567 
31,570 
430, 027 
553,980 
101,910 
78,663 


(') 
25, 385 
139, 533 
61, 243 

('5 


212, 275 


31,200 
24,396 
19,018 

ci 

55,9.34 


$19,743 

144,8.33 

80,846 

1,255,531 

(') 


48,075 


41.200 
243,000 


40,978 


86,800 
40,600 
121, 2J9 

ci 

64,076 
96,000 
263,114 
369, 428 

ci 

57,713 
136, 170 

(0 
106, 175 

('5 


141,581 

(■5 

29,451 

30,891 
619,422 

40  977 

(') 

',918,078 

ci 

(') 
195,048 

68, 695 
147, 6B0 
104, 803 

92,141 

54,504 


(') 

0) 


16,071 

14,341 

410,602 

497, 333 

106,374 

39,277 

oi 

0) 
(') 
13, 170 
197,297 
26,815 
(■) 


(') 
(') 
C) 


140,683 


31,704 
20, 176 
19,05i 

ci 

55,600 
42,112 


RECEIPTS  FROM  OTHER  BUSINESS  LICENSE  TAXES. 


1917       1915       1913       1911       1909       1907       1905       1903 


$41,720 
235,963 

57,505 
199,216 

45, 169 


40, 57S 


0,215 
25,  263 


5, 595 


162,704 

l,8f- 

8,773 

4,308 

7,349 

7,445 

28, 765 

70,354 

4,042 

6,892 

17,156 

3,176 

9,508 

1,828 


5,852 

867 

1,442 

4,866 

82,071 
2, 559 
1,41 
2,77 
948 
988, 210 
4,635 
1,378 

17,840 
6,430 

20,628 
1,990 
1,765 
6,249 


24,165 

34, 159 

9,697 


15, 268 

1,784 

99, 673 

45, 786 

14, 342 

8,490 

468 

2,217 

2,903 

2,069 

15,316 

5,912 

1,133 


8,955 
15,041 
25,536 


92,973 


18,211 
23,210 
9,359 
11,217 
11,910 
21,277 


$27,679 
22fl,  512 

65,921 
17.5,610 

13,894 


7,862 
12, 599 


4,959 


95, 150 
2,066 
5,880 
8, 038 
5,654 
8,853 

28,098 

71, 894 
3,267 
9,238 

18,653 
2,375 

15,529 
2,232 


5,621 

611 

711 

2,922 

91,073 

2,521 

1,6.52 

2,691 

791 

766, 9,S3 

4,424 

(') 

15,241 
5,480 
21,092 
2,239 
4,006 
5,428 


30,754 


7,790 

1,835 

102,845 

28,623 

15,930 

8,986 

794 

2,716 

1,806 

1,842 

13,196 

4,250 

0) 


6,220 
15, 173 
{') 


70,534 


19, 176 
22, 130 

4,727 

(') 

8,037 
20,625 


$25,284 
210,022 

58,835 
204,508 

21,960 


38,  .560 


6,693 
16, 539 


129,401 
1,9,86 
4,451 
3,298 
4,454 
8,186 

23,140 

66, 869 
2,507 
6,021 

20,422 
1,968 

14, 056 
2,112 


5,059 

263 

523 

2,873 

84,516 

2,472 

930 

2, 208 

877 

667, 997 

3,863 

(') 

15,438 
6,556 
16, 130 
1, 
3,279 
5,395 


27,253 


4,849 

737 

99, 023 

17,724 

14, 482 

6,754 

1, 059 

1,472 

1,  .563 

1,795 

9,543 

3,472 

(') 


9,879 
18,786 


71,180 


17, 379 
20,540 

5,507 

(') 

7,767 
15,110 


$23,324 
205, 591 

67,739 
221,399 

25, 132 


5,692 
18,660 


3,346 


109,991 

1,674 

4, 45-, 

3,237 

3,180 

6,728 

22,448 

54,423 

2,556 

4,760 

15,167 

2,293 

8,752 

1. 


5,204 

160 

1,154 

2,536 

56,564 
2,246 
1,148 
1,690 
862 
669, 436 
3,f-- 
(') 

14,243 
5,606 

16, 473 
1,542 
2,903 
5,125 


36,002 
(') 
(') 


2,273 

775 

86, 947 

16,673 

12,824 

6,149 

1,862 

1,865 

1,366 

2,037 

13,633 

3,366 

0) 


7,214 
18,967 
(') 


61,970 


12, 191 
16,367 

2,072 

0) 

5,800 
14,258 


$22,510 

169,440 

28,760 

215,448 

(') 


41,978 


5,509 
14,866 


2,514 


96,659 
1,5.54 
4,430 
(') 

2,698 
5,756 

17, 146 

43,934 
(') 
3,512 

13,595 
(') 

8,472 
1,326 


4,602 
(') 

979 
2,  .538 
68,853 
1,285 
(') 
(') 
(') 
566,938 

el 

14,134 
2,866 

15, 552 
1,925 
3,014 
3,921 


1,249 

670 

86, 373 

9,309 
13, 369 

5,638 

(') 

2,325 

5,488 
2,017 
C) 


(') 

9,448 

(') 


12,035 
18,714 

4,387 

((') 

8,981 
13,534 


$17,258 
153, 631 
2.5,991 
272,911 

(') 


41,616 


4,760 
14,899 


2,379 


75, 120 
1,376 
3.815 
(') 

2,344 
4,396 

18,6.34 

36,410 
(') 
1,861 

17,656 
0) 

8,682 
275 


4,252 
(') 

988 
2,295 
70, 122 
2,063 

ci 

511,627 


12,233 
6,236 

11, 770 
1,357 
1,120 
3,264 


1,211 

7.54 
71,842 
15,917 
21,678 

7,754 

(') 

(') 

C) 
933 

7,81: 

1,671 

(') 


15,259 

(') 


10,398 
20,743 

4,292 
(') 

6,949 
14,749 


$17,893 

134,823 

28,620 

259,359 

(') 


38,651 


3,790 
13,077 


2,233 


58,426 
415 

3,034 

(') 

1,760 

4,383 

9,709 
31,349 

(') 

1,605 
10,062 

(') 

7,168 

(') 


3,541 
(') 

718 
1,680 
49,261 
1,499 
0) 
(') 
(') 
478,468 

^l 

8,604 
2,962 
8,578 
889 
540 
2,330 


(') 


101,145 


11,683 
17,439 

3,937 
I') 

2,976 
12,557 


$14,4.55 

105,000 

28,138 

239,587 

(') 


38,902 


1,008 
12, 770 


658 


49,090 
800 

2,348 

(') 

1,.554 

6,122 
10,104 
23,386 

(') 

1,653 

7,644 

(') 

4,533 

(') 


•3,385 
(') 

534 
2,211 
23,166 
1,310 
(') 
(') 
(') 
419,361 

S'> 
(') 

5,233 
2.894 
5,930 
468 
746 
1,485 


■) 
(') 
(') 


944 

512 
96,  .562 
9,293 
2,905 
3,612 

(') 

985 
5,735 
3,355 

(') 


58,834 


7,917 
14,928 

2,432 

(') 

11,990 

11,448 


"  Less  than  30,000  population. 


16 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


Table  1.— RECEIPTS    FROM    TAXES    ON   THE    LIQUOR   TRAFFIC    AND    FROM    OTHER   BUSINESS   LICENSES,    FOR 

SPECIFIED  YEARS:   1903-1917— Continued. 


a 


9fl 

127 

136 

157 

210 

3 

9 

S8 

41 

83 

194 

124 


218 
108 
26 
144 


106 
191 


167 
168 
40 
51 


190 
46 
99 
60 

153 
55 
47 

195 


209 
50 


198 
74 

164 
36 

149 


199 

185 

19 

38 

54 


216 
137 
148 


203 
205 
213 
13 
182 
138 
141 


STATE  AND  CITY. 


PENNSYLVANIA — COD. 


Johnstown 

Lancaster 

McKeesport... 
Newcastle..-. 
NorristowTi . . . 
Philadelphia . . 

Pittsburgh 

Reading 

Scranton 

WiUies-Barre. 
Williamsport. 
York 


RHODE  ISLAND. 


Newport 

Pawtucltet... 
Providence . . 
Woonsocket. 


SOUTH  CABOLINA. 


Charleston. 
Columbia.. 


TENNESSEE. 


Chattanooga. 

Knoxville 

Memphis 

Nashville 


TEXAS. 


Austin 

Dallas 

El  Paso 

Fort  Worth.. 
Galveston — 

Houston 

San  Antonio . 
Waco 


UTAH. 


Ogden 

Salt  Lake  City. 


VIRGnfiA. 


Lynchburg.. 

Norfolk 

Portsmouth-. 
Richmond.. . 
Roanoke 


WASHINGTON. 


Bellingham . 

Everett 

Seattle 

Spokane 

Tacoma 


WEST  VIEOINIA. 


Charleston.. 
Himtington . 
Wheeling. . . 


WISCONSIN. 


Kenosha. . . 
La  Crosse.. . 

Madison 

Milwaukee. 
Oshkosh... 

Racine 

Superior... 


RECEIPTS  FROM  TAXES  ON  THE  LIQUOR  TRAFFIC. 


1917  1915  1913  1911  1909  1907  '       1905  1903 


$32 

26; 

22, 

4; 

2, 

,916; 

713 

68, 

237 

71: 

18, 

12, 


23,797 

45, 199 

265,300 

36,294 


2  1,005 


9,043 
39,348 
29,458 
27,618 
21,272 
32,937 
36,281 
13,062 


48,150 
224, 881 


16,950 
4,493 
6,960 
38,000 
18,525 


49,000 
31,425 
35,942 
427, 828 
29,825 
75, 525 
525 


832,000 
28, 
24,985 


2,640 
1,920,750 
702, 122 
68,008 
251,517 
66,400 
19,200 
14,000 


(■) 
46,448 
206, 100 
38,144 


10,450 
38,524 
20, 375 
29,794 
18,299 
33,643 
38,375 
11,968 


233,977 


35,400 
91,502 
18,558 
98,500 
41,800 


40, 105 
305, 818 
169, 296 
114,359 


(') 


(0 
31,800 

ci 

420,420 
27,000 
76,000 
81,500 


J29,000 
30,400 
28,641 


(') 

1,949,434 

769, 158 

67,610 

264,216 

70,000 

19,600 

14,400 


(■) 
47,650 
265,375 
38,638 


123,938 
19,250 


8,399 

37,921 
11,731 
29,042 
16,653 
30, 802 
33,374 


228, 452 


34,750 
128, 454 
19,172 
95,125 
43,317 


(') 


320,835 
187,245 
116,344 


30,333 
40,430 


(') 

31,400 
(>) 
458, 594 
28, 180 
71,178 
81,000 


835,850 

30,400 

29,000 

8,000 

cS 

,959,000 
764,298 
69,000 
252,794 
01,200 
19,200 
14,400 


(') 

46,725 

264,675 

37,663 


(■) 


1,500 


8,639 
37,650 
14,224 
27,744 
15, 225 
27, 039 
32,219 

oi 


(■) 
236,926 


32,925 
109,893 
2U,  405 
77,000 
41,700 


308,307 
211,767 
115,918 


(') 

28,000 

43,775 


(') 
32, 170 

ci 

451,630 
26,176 
71,180 
82,000 


S34,320 

30,000 

28,800 

8,400 

('5 

,962,450 

781,541 
49,600 

244,396 
56,400 

ci 

14,000 


(■) 

41,380 

263,600 

32,41i 


(■) 


40,032 


41,828 
2,000 


34,844 

ci 

24,43' 

18,073 
25,561 
31.500 
C) 


C) 
186,280 


(') 
107,941 

ci 

83,584 

ci 


C) 

<') 
304,830 
210, 533 
119,294 


C) 
C) 
26,059 


C) 
31,370 

ci 

420,180 
26,008 
66,200 
77,500 


834,800 

30,218 

29,056 

7,200 

ci 

,926,000 
805,036 

78,800 
254,724 

58,800 

ci 

14,000 


C) 
37,996 
190, 625 
26,847 


C) 


33,396 

6,719 

23,358 

68,682 


C) 
33,093 

ci 

30, 587 
18,250 
39,090 
23,936 

ci 


C) 
159,700 


C) 
114,131 

ci 

60,250 

ci 


C) 

C) 
299,835 
149,820 
118,935 


C) 
C) 
52,051 


C) 
32,200 

ci 

468,030 
27,710 
70,190 
85,130 


832,370 

31,402 

27,600 

6,800 

ci 

879,000 
694, 193 

68,008 
213,940 

54,800 

ci 

13,855 


C) 
36,308 
186,110 
26,069 


C) 


24,146 
22,681 
20, 120 
19.555 


C) 
17,400 

ci 

C) 
16,546 
35, 282 
22,200 

ci 


C) 
128,600 


C) 
64,074 

ci 

62,469 

ci 


C) 

C) 
243,405 
108,818 

71,820 


C) 
C) 
96,63; 


C) 
31,200 

ci 

426, 796 
26,200 
28,280 
86,638 


$32,370 
31,402 
26,800 
12,400 

ci 

,815,000 
691,237 

67,610 
170,905 

57,200 

C) 

13,084 


C) 
35, 132 
182,984 
20, 152 


C) 


20,400 
16,000 
18,850 
17,450 


C) 
15,325 

Hi 
15, 675 

18, 
20,750 

C) 


C) 
117,550 


C) 
33,102 

ci 

58,050 

ci 


C) 
C) 
236,975 
72,080 
60,030 


C) 
C) 
45, 187 


C) 
30,200 

ci 

402, 800 
25, 475 
27, 820 
73,000 


RECEIPTS  FROM  OTHER  BUSINESS  LICENSE  TAXES. 


1917 

1915 

1913 

1911 

1909 

190J 

1905 

1903 

833, r«2 

$24,438 

829,658 

827,487 

824, 101 

824,384 

$22,948 

822,249 

4,04( 

3,094 

3,017 

4,111 

2,73C 

3,485 

3,692 

4,195 

7,522 

8,142 

9,241 

7,119 

3,044 

18,957 

7,154 

7,290 

15,983 

14,802 

11,836 

10,642 

12,043 

12,061 

14,04C 

10.651 

2,. 581 

2,258 

C) 

C) 

C) 

C) 

C) 

C) 

235,537 

221,671 

2,35,478 

200, 106 

206,914 

299,535 

195,472 

162, 102 

84,931 

89,782 

70,550 

69,268 

03,443 

146,  721 

153,922 

121,309 

14,243 

13,  765 

11,743 

7,37S 

4,317 

2,841 

3,196 

3,301 

15, 702 

15,633 

13,716 

10.684 

11,861 

28,272 

6,993 

7,211 

25,072 

12.741 

14,060 

18,461 

8,66£ 

5,824 

7,155 

5,663 

14,1,54 

12,712 

12,179 

11,436 

C) 

(') 

C) 

C) 

10,562 

10,440 

11,243 

11,685 

11,855 

10,588 

11,800 

8,668 

5,008 

C) 

C) 

(') 

C) 

C) 

C) 

C) 

12,789 

8,32C 

7,773 

8,2S9 

6,89f 

4,283 

3,473 

2,428 

50,300 

36,967 

36, 747 

35,930 

36,964 

37,  763 

36,060 

31,828 

8,  .331 

7,311 

6,460 

5,962 

3,746 

2,253 

2,624 

675 

120,305 

119,363 

119,975 

120,689 

100,776 

96, 488 

95,284 

85,970 

59, 067 

68,630 

53,909 

C) 

C) 

C) 

C) 

C) 

66  763 

48,715 

82, 182 

50,821 

34,126 

33,670 

19,223 

19,634 

78,484 

78,028 

74,753 

70,358 

73,049 

59,231 

41,965 

40,178 

86. 169 

108,023 

98,458 

89,485 

87,  789 

78, 486 

65,978 

67,914 

213,975 

67,328 

70,758 

52,631 

56,057 

105,404 

93,496 

84,501 

1,852 

1,458 

1,392 

C) 

C) 

C) 

C) 

37,316 

15,951 

8,057 

5,947 

4,911 

3,978 

16,677 

9,072 

31,746 

10,215 

12,358 

6,355 

C) 

C) 

C) 

C) 

12,067 

3,17C 

2,877 

3,256 

923 

6,334 

C) 

2,573 

3,892 

2,294 

1,833 

707 

10,.39S 

13,998 

12,622 

25,082 

7,277 

5,482 

4,651 

4,466 

7,913 

7,612 

6,063 

36, 489 

3,212 

5,934 

5,376 

4,383 

4,696 

9,850 

7,959 

1,406 

1,067 

C) 

C) 

C) 

C) 

C) 

C) 

11,086 

C) 

C) 

C) 

C) 

C) 

C) 

C) 

95,219 

104,613 

103,652 

102,051 

84,984 

69,097 

55,054 

51,199 

121,987 

128,870 

116,687 

111,658 

C) 

C) 

C) 

C) 

270,228 

259, 107 

257, 823 

188, 776 

182,348 

193,974 

146, 068 

108,333 

32,202 

39,092 

37,306 

36,9.58 

C) 

(') 

C) 

C) 

16.8,583 

103, 183 

98,249 

106,628 

81,514 

88,206 

92,244 

60,618 

70,288 

65,753 

57,150 

54,845 

0) 

C) 

C) 

C) 

5,391 

6,080 

C) 

fli 

C) 

C) 

C) 

('} 

3,678 

3,141 

3,631 

C) 

C) 

C) 

C) 

59,983 

58,613 

53,958 

59,267 

68,353 

37,977 

24,728 

25,508 

19,  496 

17,361 

18,417 

21,310 

21,885 

15,744 

14,315 

11,470 

17,447 

16,071 

14, 157 

17, 135 

13,385 

10, 845 

7,312 

9,185 

8,  .577 

C) 

C) 

C) 

('} 

<'J 

C) 

{11 

7,811 

7,326 

0,276 

6,649 

C) 

Ci 

C) 

16,681 

17,143 

16,606 

17, 747 

8,163 

15,673 

24,000 

8,671 

2,443 

C) 

C) 

C) 

C) 

C) 

C) 

C) 

2,106 

1,468 

7,509 

7,770 

7,174 

10,589 

7,240 

892 

4.711 

C) 

C) 

C) 

C) 

C) 

C) 

C) 

57,a35 

40,678 

342,279 

315,906 

273,412 

240, 777 

167,920 

15,929 

2,995 

1,730 

8,928 

7,493 

5,370 

3,762 

1,985 

330 

4,105 

2,171 

1,720 

1,531 

18,387 

11,488 

9,207 

422 

3,831 

2,458 

2,376 

13,464 

11,058 

7,433 

4,435 

2,077 

i  Less  than  30,000  population. 


!  Dclmquent. 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


17 


Table  2. 


-PER  CENT  OF  TOTAL  REVENUE  RECEIPTS  FORMED  BY  RECEIPTS  FROM  TAXES  OX  THE  LIQUOR  TRAFFIC 
AND  FROJVI  OTHER  BUSINESS  LICENSES,  FOR  SPECIFIED  YEARS:  1903-1917. 


STATE   AND  CITV. 


Birmingham. 

Mobile 

MontgomiTy. 


ARKANSAS. 

I.ittlo  Kock 


CALIFORNIA. 


Berkeley 

Fresno 

Los  Angeles... 

Oakland 

I'asadena 

Sacramento  — 

San  Diego 

San  Francisco. 

San  Jose 

Stockton 


Colorado  Springs. 

Denver 

I'ueblo 


CONNECTICUT. 


Bridgeport.-. 

Ilartford 

New  Britain. 
New  Haven. . 

Stamford 

Waterbury. . . 


DELAWARE. 

Wilmington 

DISTRICT  OF  COLUMBIA. 

Washington 

FLORIDA. 


Jacksonville.. 
Tampa. 


Atlanta . . . 
Augusta... 

Macon . 

Savannah. 


Boise. 


Aurora 

Chicago 

D.anville 

Decatur 

East  St.  Louis. 

Joliet 

Peoria 

Quincy 

Rockford 

Springfield 


Evansville... 
Fort  Wayne. . 
Indianapolis . 
South  Bend.. 
Terre  Haute. . 


Cedar  Rapids . . 
Council  Bluffs. 

Davenport 

Des  Moines .  . . . 

Dubuque 

Sioux  City 

Waterloo 


Kansas  Citv. 
Topeka. ..;. 
Wichita 


PER   CENT   OF  TOTAL  REVENUE   RECEIPTS   FORMED   BY   RECEIPTS 
FROM   TAXES  ON  THE  LlyUOR  TRAFFIC. 


PER   CENT  OF   Tr)TAL   REVENUE   RECEIPTS  FORMED    BY    RECEIPTS 
FROM  OTHER  BUSI.VESS  LICENSE  TAXES. 


1917 


1915 


1913 


1911 


5.3 
4.6 
2.2 


8.6 


6.2 
3.0 
4.0 


4.7 
5.0 
4.7 
8.3 
4.6 


5.3 
2.0 
2.6 
5.7 
3.8 
4.4 


3.7 
2.0 


8.2 
8.0 
9.3 


16.2 
13.6 
11.6 
9.0 


7.6 


5.9 
2.7 
4.3 
4.6 
7.2 


5.3 
2.8 
3.9 


5.0 
4.5 
5.3 
5.9 
(') 


2.4 
4.1 


5.8 
2.0 
2.6 
5.7 
(') 
4.5 


4.1 

3.5 


10.3 
5.0 

4.7 


■) 

2.3 

3.9 


4.3 
5.5 
6.9 
6.8 
(') 


2.3 

4.7 

10.2 


7.5 
2.2 
2.9 
6.4 
(■) 
5.7 


3.1 
2.5 


10.8 


(') 
3.2 
4.7 


4.8 
»4.4 


5.5 


5.4 

8.S 
11.9 


15.5 
18.7 
11.7 
10.6 


8.3 


7.1 
3.2 
5.6 
4.9 
6.2 


6.3 
5.7 
6.2 
3.5 
8.9 
5.0 


(') 


8.2 
9.7 
13.6 
10.1 
15.7 
19.9 
12.5 
12.3 
<•) 
9.3 


6.3 
3.9 
5.8 
10.1 
9.1 


8.0 
7.3 
4.3 
5.9 
6.9 
6.8 
3.6 


4.9 
4.0 
8.6 
6.5 
(') 


(') 
4.6 
10.3 


8.0 
2.5 
3.0 
6.7 
(') 
6.5 


5.8 
5.9 


(') 

(') 
4.0 
5.7 

(') 
5.1 

(') 

10.5 

(') 

C) 


(') 
5.4 
9.4 


9.0 
2.8 
3.5 
7.9 
(') 


3.5 


5.9 


(') 


7.6 
10.9 
(') 

6.6 
IS.  0 
24.1 
14.0 
13.5 

7.1 
10.0 


9.1 
4.0 
6.8 
9.4 


6.4 
7.1 
4.4 
4.6 
6.6 
5.0 
(') 


(') 


1907 


1906 


11.3 
5.6 
6.9 


4.7 
5.9 

(') 
6.8 

(') 

12.4 

(■) 

(■) 


(') 
6.4 

7.9 


10.0 
2.7 
3.8 
7.7 

(') 
7.4 


5.8 
(■) 


8.8 
1.8 
12.3 
5.4 


(') 


5.1 
4.2 
3.0 
S.9 


0.2 
4.9 
5.6 
6.9 
(') 


7.6 
3.4 

4.5 
2.6 
8.4 


7.5 
5.7 
6.3 
7.2 
(■) 


8.6 
3.1 
6.2 


18.3 


(') 
(') 

4.9 

6.5 
(') 

9.6 
(') 

3.6 

CJ 


5.8 


11.5 
3.1 
0.2 
9.1 

(■) 
7.7 


4.3 


7.0 
6.8 
10.6 
5.7 


(') 


(') 

10.5 

(') 

(') 

19.8 

26.7 

10.9 

16.5 

11.0 

12.0 


9.8 
2.6 
5.5 
2.5 
9.3 


0) 
7.6 
6.9 
8.2 
7.2 

(■) 


1903 


8.1 
2.4 

5.8 


7.9 


(') 

(') 
5.4 
6.1 

(') 

10.2 

(') 
4.1 


(■) 
6.1 
(') 


11.5 
3.7 

(') 
9.7 

(') 

10.2 


4.4 

(') 


6.0 
3.5 
(') 
5.5 


(') 


(') 

11.5 

(') 

(') 

20.9 

23.2 

12.9 

17.6 

13.0 

13.0 


2.9 
2.  7 
5^8 
2.4 
8.2 


(') 

(') 
8.8 
6.7 
8.4 
7.7 

(') 


-1      (') 


1917 


17.1 
10.6 
14.8 


0.8 
3.2 
1.3 
l.l 
0.6 
0.9 
0.9 
1.0 
2.0 
0.5 


2.2 
1.2 

1.3 


0.6 
0.2 
0.3 
0.4 
0.4 
0.3 


3.6 
5.0 


6.1 
8.4 
7.4 
11.3 


0.9 
1.4 
0.6 
0.5 
2.9 
0.6 
1.0 
0.9 
0.6 
1.1 


0.7 
0.5 
0.4 
0.6 
0.3 


0.4 
0.5 
1.5 
0.6 
0.4 
0.7 
0.5 


2.6 

1.7 
1.7 


1915 

12.0 

10.1 

13.2 

1.7 

1.2 

2.8 

1.3 

1.2 

0.3 

0.7 

0.7 

1.1 

I.G 

(') 

L2 

1.6 

1.1 

0.2 

0.2 

0.3 

0.3 

(') 

0.2 

0.1 

LO 

3.4 

4.7 

7.8 

16.2 

9.2 

14.3 

0.9 

1.0 

1.5 

0.7 

1.1 

2.5 

0.7 

0.9 

0.4 

0.6 

1.3 

0.9 

0.4 

0.4 

0.5 

0.5 

0.3 

0.5 

1.5 

1.0 

0.4 

0.7 

0.4 

2-6 

0.9 

1918 


13.8 
10.2 
13.7 


1.9 


1.3 

(') 
1.7 
1.2 
0.2 
1.3 
0.8 
1.2 
1.8 

0) 


1.3 
1.6 
1.0 


0.3 
0.2 
0.3 
0.3 
(') 
0.2 


4.2 
'5.8 


10.4 
11.5 
1.5.0 


(■) 


0.8 
1.3 
0.8 
1.0 
2.4 
0.6 
1.0 
0.3 
0.6 
1.4 


0.7 
0.5 
0.4 
0.4 
0.7 


0.4 
0.5 
1.9 
0.9 
0.4 
0.7 
0.5 


2.4 
1.6 
1.3 


1911 

1909 

1907 

17.5 

28.0 

20.1 

14.8 

19.2 

18.9 

16.7 

19.5 

18.0 

2.5 

4.8 

7.4 

1.2 

(') 

C> 

(') 

t') 

(') 

2.3 

2.9 

2.6 

1.3 

2.6 

2.9 

0.3 

(') 

(') 

2.2 

2.7 

3.0 

0.7 

(') 

(') 

L5 

3.3 

3.2 

1.8 

(') 

(') 

(') 

0) 

(') 

(■) 

(■) 

(') 

1.6 

1.5 

1.3 

1.0 

0.3 

0.7 

0.2 

0.2 

0.2 

0.1 

0.1 

0.1 

0.3 

0.3 

0.1 

0.2 

0.2 

0.2 

(') 

(') 

(') 

0.2 

0.2 

0.2 

0.1 

0.2 

0.1 

1.0 

1.0 

1.0 

3.3 

5.9 

6.9 

6.1 

(') 

(') 

8.6 

9.0 

7.3 

17.2 

11.7 

9.3 

12.5 

17.9 

12.6 

13.9 

15.2 

12.5 

(') 

(') 

(') 

1.0 

(•) 

(') 

1.3 

0.9 

1.2 

{') 

(■) 

f) 

0.8 

(') 

(') 

2.8 

3.6 

3.5 

0.8 

0.7 

0.6 

0.9 

0.8 

o.« 

0.6 

0.4 

0.4 

0.7 

0.6 

0.6 

1.1 

0.8 

O.S 

0.8 

0.7 

1.2 

0.6 

0.8 

1.4 

0.6 

0.6 

1.0 

0.5 

0.4 

0.3 

0.7 

0.5 

0.4 

0.2 

(>) 

\^ 

0.7 

(') 

1.8 

0.4 

0.3 

0.7 

0.8 

0.7 

0.4 

0.3 

0.4 

0.7 

0.7 

0.6 

(') 

(■) 

(') 

2.9 

2.8 

3.9 

13 

1.0 

1.2 

0.8 

1,2 

1.5 

1905 


13.4 
17.2 
18.4 


1903 


16.0 

n.2 

16.  9 


(') 

(') 

(') 

(') 

2.7 

3.2 

2.0 

1.5 

(') 

(■) 

3.7 

4.2 

(') 

(') 

2.5 

3.1 

(■) 

(') 

{') 

(') 

(') 

(') 

1.2 

1.5 

0.8 

(') 

0.2 

0.1 

0.1 

0.2 

C) 

0.2 

0.2 

(■) 

(') 

CJ 

0.9 

1.1 

1.0 

1.3 

6.7 

7.4 

(') 

(') 



7.0 

9.3 

9.8 

13.7 

(') 

11.8 

11.6 

(') 

(') 

(') 

(') 

1.6 

1.5 

(') 

(') 

(■) 

{') 

4.8 

6.4 

0.6 

0.4 

0.5 

0.6 

0.5 

0.5 

0.7 

0.7 

1.2 

1.4 

0.7 

0.4 

1.0 

0.3 

0.9 

0.3 

0.3 

0.3 

0.2 

0.3 

(') 

(') 

0.7 

1.1 

O.S 

0.6 

0.4 

0.2 

0.6 

0.7 

(') 

(') 

3.4 

3.1 

1.5 

1.2 

1.3 

(') 

•  Less  than  30,000  population.  'Less  than  one-twentieth  of  1  per  cent. 

Estimated.    Report  for  1913  combined  receipts  Irom  taxes  on  the  liquor  traffic  and  from  other  business  licenses. 


37905°— 18- 


18 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


Table  2.— PER  CENT  OF  TOTAL  REVENUE  RECEIPTS  FORMED  BY  RECEIPTS  FROM  TAXES  ON  THE  LIQUOR  TRAFFIC 
AND  FROM  OTHER  BUSINESS  LICENSES,  FOR  SPECIFIED  YEARS:  1903-1917— Continued. 


1 

3? 

STATE  AND  CITT. 

PER   CENT   OF   TOTAL  REVENUE   RECEIPTS  FORMED   BY  RECEIPTS 
FROM  TAXES  ON  THE  LIQUOR  TRAFFIC. 

PER   CENT   OF  TOTAL  REVENUE   RECEIPTS   FORMED   BY   RECEIPTS 
FROM  OTHER   BUSINESS  LICENSE   TAXES. 

0 

1917 

1915 

1913 

1911 

1909 

1907 

1905 

1903 

1917 

1915 

1913 

1911 

1909 

190J 

1905 

1903 

111 

KENTUCKY. 

Covington. . 

6.0 
9.1 
5.3 
4.3 

7.5 

7.8 
9.1 
6.0 
6.0 

8.6 

5.3 
10.9 
6.4 
4.9 

8.1 

5.5 
11.0 
5.9 
3.2 

8.0 

3.1 

(') 
7.4 
3.0 

8.7 
(■) 

3.1 
(') 
2.9 
3.3 

6.5 

3.2 
(■) 
3.5 

(■) 

3.6 
(■) 

3.3 
(') 
3.7 

(■) 

3.7 
(') 

1.7 
3.8 
1.7 
2.0 

3.3 
6.9 

0.1 

0.5 

0.2 
0.3 
0.1 
0.1 
0.4 
0.1 
0.4 
0.3 
0.4 
0.2 
0.3 
0.4 
0.4 
0.1 
0.3 

% 
0.3 
0.1 
0.1 
0.4 
0.2 
0.2 
0.3 

0.1 
0.3 
1.5 
0.7 
0.6 
0.4 
0.3 
0.3 

0.4 
0.6 
0.5 

5.5 
1.9 
3.5 
0.8 
6.2 

3.2 

0.4 
0.4 

0.4 

6.4 
0.1 
0.4 
0.3 
0.4 
0.4 
0.3 
0.5 
0.5 
0.6 
0.7 
0.4 
0.4 
0.3 

2.3 
4.9 
2.7 
2.3 

3.5 
9.7 

0.1 

0.6 

0.2 
0.3 

% 
0.3 
0.1 
0.4 
0.4 
0.4 
0.2 
0.3 
0.5 
0.4 
0.1 
0.3 
0.1 
0.2 
0.2 
0.3 
0.2 
0.3 
0.2 

7. 

0.2 
0.3 
0.2 
1.4 
0.4 
0.5 
0.3 
0.3 

0.3 
0.5 
0.6 

4.8 
2.2 
3.2 
0.8 
2.2 

3.8 

0.6 
0.3 

0.4 

4.3 
0.1 
0.3 
0.7 
0.4 
0.6 
0.4 
0.6 
0.5 
1.0 
0.8 
0.4 
0.7 
0.4 

2.3 

5.2 
2.8 
2.3 

3.3 
4.6 

0.1 

0.8 

0.2 
0.3 

"o>i 

0.2 
0.2 
0.4 
0.3 
0.2 
0.2 
0.3 
0.4 
0.3 
0.1 
0.3 

m 

0.2 
0.2 
0.1 
0.2 
0.2 
0.3 
(') 
0.3 

0.1 
0.4 
0.2 
0.8 
0.4 
0.5 
0.2 
0.3 

0.4 
0.5 
0.6 

5.3 

2.0 
4.2 
0.9 
2.4 

4.1 

0.6 
0.4 

0.3 

6.8 
0.1 
0.3 
0.3 
0.3 
0.5 
0.4 
0.6 
0.4 
0.6 
1.0 
0.4 
0.6 
0.6 

2.2 
4.7 
2.5 
2.6 

3.1 
(>) 

0.1 

0.8 

0.2 
0.2 

'h 
0.3 
0.1 
0.5 
0.2 
0.3 
0.2 
0.3 
0.4 
0.3 
0.1 
0.3 
0.1 
0.3 
0.2 
0.1 
0.1 
0.2 
0.1 

0.1 
0.4 
0.5 
0.7 
0.5 
0.5 
0.2 
0.3 

0.4 
0.5 
0.7 

5.4 
2.7 
3.8 
1.1 
4.5 

4.8 

0.6 
0.6 

0.3 

5.7 
0.1 
0.3 
0.3 
0.3 
0.4 
0.3 
0.4 
0.4 
0.8 
0.8 
0.4 
0.5 
0.4 

1.4 
(') 
3.0 
2.2 

3.9 
(') 

0.1 

0.6 

0.2 
0.2 

0.3 
0.1 
0.4 
0.1 
0.2 
0.1 
0.4 
0.3 
0.3 
0.1 
0.2 
0.1 

'i 

0.1 
0.1 
0.1 

(') 

0.3 

0.1 
0.3 

% 

0.4 
0.5 
0.5 

5.4 
2.8 
2.3 
1.1 
(') 

5.6 

0.7 
0.6 

0.3 

5.9 
0.1 
0.3 
C) 
0.3 
0.4 
0.2 
0.4 

(■) 
0.7 
0.7 

(') 
0.6 
0.3 

1.3 
(') 
3.2 
2.3 

4.3 
(') 

0.1 

0.6 

0.2 
0.3 

0.2 
0.1 
0.3 
0.3 
0.3 
0.2 
0.1 
0.2 
0.3 
0.1 
0.1 
0.1 

I 

0.1 

0.2 
0.3 

% 

^0'.3 

0.5 
0.6 
0.4 

4.3 
2.4 
2.1 

1.5 
(■) 

5.8 

0.6 
0.7 

0.3 

5.7 
0.2 
0.3 
(') 
0.3 
0.4 
0.4 
0.5 

^0'.4 
0.9 

(■) 
0.7 
0.1 

2.4 
(') 

3.3 
(') 

5.1 
(') 

(') 

0.7 

0.1 
0.2 

% 
0.7 

'Is 

0.1 
0.3 
0.1 
0.2 
0.2 
0.1 
0.1 
0.1 
0.1 
(') 

0.1 
0.2 

0.1 
0.4 
(') 
0.6 

% 

0.1 
0.5 
0.5 

6.1 
2.5 
2.5 
1.5 
(') 

5.3 

0.6 
0.7 

0.2 

,5.5 
0.1 
0.3 
(') 
0.2 
0.4 
0.2 
0.5 

(') 
0.3 
0.7 

(') 
0.6 

(>) 

1.5 

1SR 

'\r 

?S 

Louisville 

704 

4.8 

Ifi 

LOUISIANA. 

W9 

Shxeveport 

(0 

107 

MAINE.  _ 

R 

MARYLAND. 

5.6 
2.7 

6.1 
3.1 

7.9 
3.1 

8.1 
2.8 

7.3 
3.4 

4.0 
4.1 

4.2 
3.9 

4.7 
4.3 

0.7 

f, 

MASSACHUSETTS. 

0.1 

»7 

Brockton 

0.2 

?hi 

Brookline '         

3.4 

h 

3.4 

JL 

^^1 

is 

'Is 

4.3 
6.9 
4.3 
12.5 
6.7 
5.4 

m 

4.8 

6.2 

(') 
5.0 

5.3 
5.5 

^3'.1 

^3^.5 
(') 
5.1 

11.0 
9.8 
11.4 

8.4 
2.8 
7.7 
7.1 
(') 

6.7 

9.4 
7.0 

6.0 

9.9 

5.7 
11.6 

(') 

8.9 
10.2 

6.8 

6.1 
(') 
12.6 

9.4 
(') 

9.0 
(■) 

m 
— (■•)■•  • 

8.2 

C-) 
7.2 
4.7 

12.0 

""'s'.i' 

""1.3 

I 

4.2 
6.3 
(') 
4.7 

(') 
5.1 

(■) 
3.7 

(') 

7.0 

12.1 
9.6 
10.2 

8.4 
2.9 
8.3 
7.0 
(') 

6.5 

6.8 
16.6 

4.7 

9.8 
5.3 

11.5 
(») 
8.8 

11.3 
5.6 
6.9 

9.3 

(') 
9.5 

(') 

C) 

52 

I4n 

Cambridge 

3.9 

0.2 

Ifi'i 

(') 

44 

Fall  River 

4.6 
3.1 
5.4 
3.5 
6.1 
4.3 
(')  . 

4.9 
4.4 
5.7 
3.6 
6.9 
4.6 
4.2 

5.9 
4.7 
5.4 
4.1 
6.6 
5.1 

6.0 

4.3 
5.9 
4.4 
8.2 
5.1 

2.6 
5.8 
4.3 
10.3 
6.1 

7.8 

« 
6.4 
4.8 

12.4 
7.0 
5.2 

0.2 

154 

Fitchburg 

Haverhill 

0  2 
0.2 

101 
66 
S3 
64 

Holyoke 

Lawrence 

Lowell 

LjTin 

01 
0.2 
0.1 
0* 

l?fi 

0.1 

41 

New  Bedford 

2.7 

2.7 

3.1 
(') 
4.4 

3.3 

(=) 

4.7 

5.6 

4.2 
4.7 

5.0 

8.5 

^2'.6 
(') 
4.0 

8.4 
6.5 
9.2 

6.6 
5.2 
6.9 
5.7 
(') 

6.6 

0.7 
10.5 

5.4 

6.8 
4.6 
8.8 

9.4 
7.1 

5.7 
(') 
11.0 

8.4 
(') 

7.2 
11.5 

4.1 

(2) 

4.5 
6.7 

<L 

5.7 
8.4 
0) 
3.1 

% 

10.6 
8.1 
10.2 

6.5 
4.8 
6.7 
6.3 
(■) 

7.1 

6.5 
9.5 

6.0 

8.5 

6.1 
11.3 
(') 

9.8 
11.6 
11.1 

8.5 
(■) 
12.4 

8.6 
(') 

9.4 
12.6 

0.1 

145 

W 

167 

Pittsfleld 

3.0 

3.1 

' 

16<? 

' 

n? 

Salem    

01 

77 

Somerville 

(-) 
3.1 
3.9 

3.8 
4.0 

4.2 

(') 
4.6 

3.8 
5.2 
3.6 
2.2 
4.6 
3.9 
1.6 
3.9 

7.2 
4.5 
9.0 

10.7 
3.0 
5.8 
5.4 
3.2 

4.9 

4.5 
14.0 

4.3 

5.7 
3.5 
8.2 
0.9 
9.8 
7.2 
7.9 
5.8 
6.0 
7.9 
8.3 

11.8 
5.0 

13.2 

(^) 
3.8 
4.5 

(') 
4.3 

4.1 
6.4 

""ZQ 

""i'.Q 
""s.s 

7.2 
4.6 
8.9 

10.6 
4.1 
6.3 
5.6 
5.0 

6.0 

5.5 
8.7 

4.7 

5.7 
4.1 
9.1 
0.9 

12.0 
7.6 
7.1 
5.0 
5.9 

10.3 
8.7 

11.2 
6.2 

10.1 

0.1 

6S 

2.8 
3.4 

0.1 

ISl 

0.2 

?u 

Waltham 

(') 

'i'i 

Worcester 

3.6 

2.3 
3.1 

0.2 

111 

MICHIGAN. 

Bay  City    

(') 

7 

Detroit 

0.4 

117 

Flint    

(') 

43 

1.8 
3.1 

1.4 
3.5 
3.4 

0.7 

1R7 

(') 

1?<) 

fil 

15? 

116 

3.1 

4.4 
3.5 
6.4 

7.9 
4.3 
4.6 
4.2 
8.2 

3.7 

3.5 

5.7 

3.8 

4.9 
2.9 
6.0 
1.0 
7.8 
9.2 
5.4 
4.8 
4.5 
6.1 
7.8 
7.8 
4.7 
8.6 

3.6 

5.4 
3.7 
7.7 

14.8 
2.8 
4.6 
5.0 
4.8 

4.3 

3.8 
7.0 

4.1 

6.1 
3.6 
7.6 
0.9 
9.5 
7.1 
7.1 
6.3 
5.6 
7.2 
7.1 
11.2 
5.4 
9.7 

0.3 

7? 

MINNESOTA. 

Duluth 

0.5 

IS 

Minneapolis 

0.5 

?7 

St.  Paul 

0.5 

1% 

MISSOUHI. 

6.2 

?1 

Kansas  City 

2.1 

7<) 

2.9 

4 

l.S 

IW 

(') 

147 

MONTANA. 

Butte 

5.2 

n<» 

NEBRASKA. 

0.3 

11 

0.9 

m 

NEW  HAMPSHIRE. 

0.1 

11? 

NEW  JERSEY. 

Atlantic  City 

5.6 

PI 

Bayonnc 

0.1 

61 

0.2 

151 

East  Orange 

(') 

75 

Elizabeth 

0.2 

R? 

0.7 

?n 

Jerscv  Citv.. 

0.2 

15 

0.4 

117 

C) 

m 

0.4 

4? 

Paterson     

0.5 

156 

(') 

56 

Trenton 

0.4 

IW 

West  Hoboken 

(') 

>  Less  than  30,000  population. 

1  Less  than  one-twentieth  of  1  per  cent. 


SPECIFIED  SOUKCES  OF  REVENUE— INTKODUCTION. 


19 


Taki.k  2.— per  cent  of  TOTAL  REVENUE  RECEIPTS  FORMED  UY  RECEIPTS  FROM  TAXES  ON  THE  LIQUOR  TRAFFIC 
AND  FROM  OTHER  BUSINESS  LICENSES,  FOR  SPECIFIED  YEARS:  190^-1917— Continued. 


STATE   AND  CITY. 


NEW  YOKK. 


Albany 

Amsterdam 

Auburn 

Bingharaton  ... 

liuflalo 

Elmira 

Jamestown 

Moun  t  Vernon . 
New  Rochelle. . 

New  York 

Niagara  Falls.. 
rouKlikoepsie.. 

Rochester 

Schenectady.. . 

Syracuse 

Troy 

Utica 

Yonkers 


NORTH  CAKOUNA. 


Charlotte 

Wilmington 

Winston-Salem.. 


.\kron 

Canton 

Cincinnati — 

Cleveland 

Columbus — 

Dayton 

Hamilton 

Lima 

Lorain 

Springfield . . . 

Toledo 

Youngstown . 
Zanesville 


OKIJknOMA. 


Muskogee 

Oklahoma  City. 
Tulsa 


Portland. 


PENNSYI.TANH. 


AUentown 

Altoona 

Chester 

Easton 

Erie 

Harrisburg 

Johnstown 

Lancaster 

McKeesport. .. 

New  Castle 

Norristown 

Philadelphia . . 

Pittsburgh 

Heading 

Scranton , 

Wilkes-Barre. 
William«port. 
York 


r.nODE   ISLANP. 


Newport 

Pawtueket.. 
Providenre... 
Woonsocket. 


SOUTH  CAnOLDIA. 


Charleston . 
Columbia.. 


TENNESSEE. 


Chattanooga. 

Knoxvillc 

Memphis 

Nash\'ille 


.\ustin 

Dallas 

El  Paso 

Fort  Worth.. 

Galveston 

Houston 

San  Antonio. 
Waco 


PER   CENT   OF  TOTAL  REVENUE   RECEIPTS  FORMED   DY   RECEIPTS 
FROM  TAXES  ON  THE  LIQUOR  TRAFFIC. 


1917       1916       1913       1911        1909       1907        1905 


3.2 
4.6 
4.3 
4.1 
1.9 
4.4 
4.3 
5.7 
4.5 
6.6 
4.4 
4.0 
5.5 


3.0 
1.6 
3.2 
4.1 
3.5 
1.8 
3.6 
3.7 
2.2 
0.7 
0.9 
4.1 
3.0 
4.6 
11.1 
,=1,6 
3.8 
2.1 


2.S 
3.1 
3.8 


m 


1.0 
1.1 
1.7 
1.5 
1.5 
I.  1 
1.4 
1.5 


4.4 

4.9 
3.3 
3.8 
4.2 
5.0 
1.7 
2.8 
2.4 
2.7 
4.3 
(') 
2.9 
5.3 
3.8 
4.6 
6.0 
3.6 


[.'1 


4.3 

5.7 
4.6 
4.9 
3.8 
4.1 
4.5 
5.9 
5.0 
7.1 
6.4 
6.7 
0) 


CJ 


3.8 
2.1 
3.5 
(') 
4.1 
1.8 
3.9 
4.6 
3.3 


1.0 
4.2 
3.8 
4.9 
12.5 
7.0 
3.9 
2.6 


(') 
3.3 
4.1 
5.1 


1.3 
1.1 
1.4 

1.8 
1.5 
1.2 
1.9 
1.6 


5.5 
6.3 
3.9 
4.3 
4.7 
6.2 
2.1 
2.7 
2.7 
2.8 
4.3 
(') 
3.3 
5.8 
4.3 
5.1 
6.5 
3.8 


(0 


7.S 
9.1 
7.9 
9.6 
6.4 
3.5 
8.0 
7.6 
9.7 
7.2 
7.6 
9.5 
C) 


(') 


4.3 
2.2 
3.5 
(') 
4.7 
2.0 
4.2 
5.1 
3.9 


(1) 
4.8 
3.6 
4.9 

It.  3 
7.3 
4.3 
3.4 


0 

3.8 
4.3 
6.0 


3.7 

0.9 


1.2 
1.3 
1.0 
1.4 
1.7 
1.4 
2.0 
(') 


5.5 
6.7 
4.7 
4.5 
5.2 
7.0 
2.6 
3.2 
2.9 
2.9 
6.4 
(') 
3.7 
5.9 
4.4 
6.0 
7.8 
3.9 


7.5 
9.1 
7.7 
9.4 
4.8 
9.4 
7.6 
6.8 

11.5 
0.1 
8.4 
9.4 

(') 


(') 


4.4 
2.6 
4.5 

(') 
4.6 
2.9 
6.2 
5.3 
4.1 
1.7 

(') 
5.0 
4.1 
5.4 

14.8 
7.0 
4.6 
2.0 


3.9 

4.6 
6.2 


C) 


6.1 

(') 
4.7 
4.6 
5.9 
6.9 

(■) 

3.1 

<■'} 

(') 
3.8 
6.6 
4.9 
6.3 
8.2 
4.2 


(■) 


6.3 
9.0 
7.5 
9.8 
6.4 
3.8 

(■) 

(■) 

(') 
3.0 
3.9 

10.8 

(') 


3.9 
3.5 
5.2 

(') 
5.3 
4.6 
6.8 
6.1 
4.2 
1.9 

(') 
5.3 
4.5 
3.4 

15.4 
8.1 

(') 
3.3 


(') 
3.6 
5.0 
5.9 


(') 


1.8 

0.1 


1.4 

' 

l.S 

2.3 

1.9 

(') 

1.3 

3.0 

1..S 

2.1 

1.7 

1.9 

2.3 

2.7 

0) 

C; 

4.5 


(') 
0.9 


5.4 
4.2 
6.2 

0) 
6.2 
1.1 
7.1 
6.2 
4.3 
L6 

(■) 
5.7 
6.2 
5.3 

16.5 
8.9 

(■) 
3.5 


') 
3.7 
3.7 
6.6 


(') 


6.7 
1.4 
1.1 

4.0 


(') 
2.5 

(■) 
3.8 
2.2 
3.1 
2.3 

(') 


7.6 
(') 
6.0 
4.9 

7.9 
7.8 

5') 

(') 

(') 
4.6 

(') 

C) 
4.8 

10.4 
5.6 
7.6 
8.3 
4.2 


0) 


7.6 


6.6 
4.6 
5.2 
0> 
6.6 


8.3 
6.9 
4.6 
1.6 

(■) 
5.8 
7.4 
6.1 

16.1 

10.9 

(■) 
3.8 


(■) 
3.9 
3.9 
6.3 


(') 


6.S 
6.1 
0.9 

1.6 


(') 
1.8 

(') 

(•) 
2.2 
3.6 
2.8 

(■) 


1903 


7.7 
(■) 
6.2 
5.2 
8.8 
8.6 

(') 
(■) 
(') 
5.3 

[:j 

5.3 
11.4 
6.5 
9.0 
9.5 
4.6 


3.0 

4.8 
6.7 
5.5 
4.2 
3.8 
(') 

cS 

3.4 

8.0 
5.1 
(') 


7.2 
4.3 
5.4 
(') 
6.6 
5.5 
8.8 
7.5 
5.3 
3.4 

(') 
6.1 
5.5 
7.0 

11.7 

12.0 

(■) 
4.6 


CO 

4.0 


(') 


5.8 
5.0 
1.3 
1.6 


0) 

2.1 

(>) 

0) 
2.0 
2.4 
1.9 

(') 


PER   CENT   OF  TOTAL  REVENUE   RECEIPTS  FORMED   BY   RECEIPTS 
FROM  OTHER  BUSINESS  LICENSE  TAXES. 


I9I7   1915   1913   1911   1909   1907   1905   190S 


0.2 
0.1 
0.2 
0.4 
0.4 
0.3 
0.1 
0.2 
0.1 
0.4 
0.4 
0.2 
0.2 
0.2 
0.5 
0.1 
0.1 
0.2 


3.3 
6.5 
1.9 


0.6 
0.1 
0.7 
0.2 
0.3 
0.3 
(») 
0.4 
0.3 
0.2 
0.3 
0.2 
0.2 


1.3 
0.9 
1.8 


1.8 
2.3 
1.7 
2.8 
0.7 
1.5 
3.7 
0.6 
0.7 
2.6 
0.9 
0.5 
0.4 
1.0 
0.7 
2.0 
3.0 
1.7 


0.6 
0.9 
0.7 
1.0 


10.6 
9.5 


7.1 
8.5 
2.6 

8.3 


0.2 
1.0 
1.9 
0.6 
0.2 
0.  .S 
1.4 
0.2 


0.2 
0.1 
0.1 
0.3 
0.6 
0.3 
0.3 
0.3 
0.1 
0.4 
0.3 
(') 
0.2 
0.3 
0.5 
0.1 
0.2 
0.2 


,5.8 
(') 
(') 


0.4 
0.2 
0.7 
0.2 
0.3 
0.3 
0.1 
0.5 
0.3 
0.2 
0.3 
0.2 
(') 


1.2 

1.2 

(') 


0.7 


2.4 
2.5 
1.0 
(■) 
0.6 
1.1 
3.0 
0.6 
LI 
2.7 
0.9 
0.5 
0.4 
1.0 
O.S 
1.3 
2.6 
1.9 


0) 
0.6 
0.6 
1.0 


8.9 
8.9 


6.0 
9.0 
3.4 
3.1 


0.5 
0.7 
0.2 
0.3 
0.3 
0.2 
0.  I 


0.2 
0.1 
0.1 
0.3 
0.6 
0.4 
0.1 
0.2 
0.1 
0.3 
0.3 
(') 
0.2 
0.3 
0.5 
0.1 
0.2 
0.2 


5.4 
(>) 
(') 


0.4 
0.1 
0.8 
0.1 
0.3 
0.3 
0.1 
0.3 
0.3 
0.2 
0.2 
0.2 
(') 


1.1 
0.9 


2.4 
2.3 
1.0 

0) 
0.6 
1.1 
4.3 
0.6 
1.3 
2.2 

(■) 
0.6 
0.3 
0.9 
0.7 
1.5 
2.7 
2.7 


(') 
0.6 
0.6 
1.0 


13.1 
9.4 


10.7 
9.0 
3.0 
3.4 


0.2 
0.3 
1.1 
0.1 
0.2 
0.3 
0.4 
(') 


0.2 

(') 
0.2 
0.3 
0.5 
0.4 
0.2 
0.2 
0.1 
0.3 
0.4 

(') 
0.3 
0.3 
0.6 
0.1 
0.2 
0.2 


9.4 
(') 
(') 


0.2 
0.1 
0.7 
0.1 
0.3 
0.3 
0.3 
0.3 
0.3 
0.2 
0.4 
0.2 
(') 


1.2 
1.3 

(') 


1.8 
2.1 
0.5 

(■) 
0.5 
1.3 
4.7 
0.7 
LO 
2.3 

(■) 
0.5 
0.4 
0.6 
0.6 
2.1 
2.8 
1.7 


(■) 
0.7 
0.6 
1.0 


12.5 


7.2 
8.7 
3.0 
2.7 


0.2 

0.3 
0.8 
0.2 
0.2 
0.3 
0.4 
(') 


0.2 

(') 
0.1 
0.3 
0.7 
0.2 

(') 

'^l 
0.3 

0.3 
0.2 
0.6 
0.1 
0.3 
0.2 


(') 


0.1 
0.1 
0.6 
0.1 
0.3 
0.3 

(') 

(') 

(') 
0.3 
0.2 
0.2 

(') 


(') 
O.S 


1.6 
2.6 
1.2 

0) 
0.9 
1.1 
4.8 
0.6 
0.4 
2.7 

C) 
0.6 
0.4 
0.3 
0.7 
1.2 

0) 
2.8 


(') 
0.6 
0.7 
0.7 


11.2 


5.3 
11.6 
3.8 
3.2 


0) 
0.3 

(') 
0.1 
0.1 
0.3 
0.4 


0.2 
(') 
0.2 
0.3 
0.7 
0.4 


0.3 
0.5 
0.4 
0.1 
0.1 
0.2 


(') 


0.1 
0.1 
0.7 
0.1 
0.7 
0.4 

(' 

(' 

(' 
0.1 
0.3 
0.2 

(■) 


(') 
1.6 


2.5 


1.9 
3.3 
1.2 

(') 
0.8 
1.3 
0.0 
0.7 
2.8 
2.8 

(') 
0.9 
0.9 
0.2 
1.8 
0.9 

0) 
2.6 


0.4 
0.7 
0.5 


11.4 


6.8 
12.2 
3.7 
6.1 


(') 
0.3 

(') 
0.8 
1.2 
0.6 
0.5 


0.1 
0.2 
1.5 
0.2 
0.3 
0.6 
(') 

C) 

(') 

0.2 
0.2 
0,2 
(') 


(') 


2.5 
3.3 
1.1 

(') 
0.4 
1.5 
6.9 
0.8 
1.2 
3.3 

(') 
0.6 
1.6 
0.3 
0.5 
1.4 

(■) 
3.3 


0.4 
0.8 
0.0 


12.8 


5.4 
11.2 
2.6 

7.7 


(■) 
1.7 

(■) 

(■) 
1.9 
0.8 
1.2 

(') 


0.2 
(I) 
0.1 
0.4 
0.3 
0.3 

ii; 

0.4 

0) 

0.6 

0.3 

(») 

0.1 

0.1 


2.5 


1.8 
3.2 
0.7 

(■) 
1.4 
l.S 
0.0 
1.0 
1.4 
2.9 

(')    5 
U. 
1. 
0. 
0. 

1. 

(■) 

3.0 


(') 


0.3 
0.7 
0.2 


12.6 


6.5 
12.6 
3.9 
7.8 


(■) 
L3 

0) 

<■>   . 
1.6 

0.9 

0.7 

(') 


1  Less  than  30,000  population. 


«  Less  than  onc-t\\entieth  uf  1  per  cent. 


20 


SPECIFIED  SOURCES   OF  REVENUE— INTRODUCTION. 


Table  2.— PER  CENT  OF  TOTAL  REVENUE  RECEIPTS  FORMED  BY  RECEIPTS  FROM  TAXES  ON  THE  LIQUOR  TRAFFIC 
AND  FROM  OTHER  BUSINESS  LICENSES,  FOR  SPECIFIED  YEARS:  1903-1917— Continued. 


i 

ST.\TE   AUD   CITV. 

PER   CENT   OF   TOTAL  REVENUE   RECEIPTS  FORMED   BY   RECEIPTS 
FROM   TAXES  ON  THE  LIQUOR  TRAFFIC. 

PER   CENT   OF   TOTAL   REVENUE   RECEIPTS  FORMED   BY   RECEIPTS 
FROM  OTHER   BUSINESS  LICENSE   TAXES. 

191J 

1915 

1918 

1911 

1909 

1907 

1905 

1903 

1917 

191,5 

191S 

1911 

1909 

1907 

1905 

1903 

wt 

UTAH. 

Oeden 

5.9 
5.6 

2.1 
0.2 
1.6 
0.9 
2.9 

C) 

7.8 

4.4 
4.8 
5.3 
2.5 
6.3 

7.8 

4.7 

7.0 
.5.6 
2.7 
7.0 

"■■'i's' 

4.6 
3.0 

(') 
5.0 
5.4 

(') 
5.6 

(') 
4.5 
5.8 

in.  1 

10.  s 

0) 

8.5 

4.5 

7.2 
5.8 
2.3 
7.1 

2.8 
5.5 
2.8 

0) 
9.1 
5.9 

0) 
6.1 

(■) 
4.8 
4.3 

10.3 

10.6 

(') 
S.7 

0) 

7.8 
(') 

3.1 
(') 

2.9 
7.2 
3.7 

[:i 

3.1 

% 

5.5 
11.3 
9.9 

(') 

8.2 

^8'.1 
« 

(') 

(') 
3.9 
8.0 
4.1 

(') 
C) 
7.2 

(•) 
6.5 

(') 
7.0 
6.1 

14.4 

11.8 

C) 

8.1 

(') 

5.8 
(') 

3.0 
(') 

5.6 
7.7 
4.0 

^] 
12.8 

(■) 
7.0 

(') 
8.0 
7.3 
5.7 

12.7 

(') 
10.7 

(') 

3.5 
(') 

.1.1 
(') 

^'\ 
8.6 
7.0 
5.3 

(') 
C) 
7.1 

(') 
7.2 

(') 
8.6 
8.3 
6.2 

14.2 

1.4 
2.4 

14.8 
11.2 
7.5 
3.9 
11.0 

0.7 
0.4 
0.4 
0.5 
0.5 

1.0 
0.8 
2.1 

0.3 
0.3 
0.4 
0.4 
0.5 
0.4 
0.4 

3.  o 

15.8 
13.  0 
11.3 
2.7 
9.9 

O.S 
0.4 
0.4 
0.5 
0.4 

(') 
0.9 
2.3 

(') 
0.2 

{') 
0.3 
0.3 
0.3 
0.:! 

(') 
3.6 

15.6 
11.0 
10.9 
2.8 
9.2 

0) 
0.5 
0.5 
0.5 
0.4 

(') 
1.0 
2.2 

(') 
1.3 

(') 
3.4 
1.8 
0.2 
0.  i 

3.7 

15.3 
12.4 
10.6 
3.2 
9.3 

t^ 
0.4 
0.0 
0.4 

(') 
2.2 
2.4 

(') 
3.4 
1.2 
0.2 
1.7 

(') 
3.8 

(') 
13.2 
(■) 
3.0 
(■) 

9' 

(') 
0.5 
0.7 
0.4 

1.0 

'I. 

(') 
3.5 
1.1 
3.1 
1.4 

3.0 

(') 
13.8 
(') 
3.6 
(') 

0) 

(') 

0.5 
0.8 
0.4 

2.1 

(') 

3.6 
0.8 
2.4 
1.0 

(') 
3.5 

(1) 
13.2 
(') 
4.4 

0) 

0.6 
LO 
0.4 

(') 
3.2 

(') 
1.6 

(') 
3.0 
0.6 
1.8 
0.6 

0) 

RO 

Salt  Lake  City 

4.8 

198 

VIKGINU. 

Lynchbur^j 

(') 

74 

Norfolk 

11.6 

IfU 

(') 

16 

Uicliraond     .            .... 

3.2 

1-1  f| 

(') 

1<!<) 

W.\.SmN"GTi:'f. 

IJellinglnm 

(') 

IS-i 

4.8 
2.1 
4.5 
3.0 

(') 

1<) 

Soattlo                      

0.9 

38 

Spokano 

1.1 

0.8 

?K 

WEST  VISfllNH. 

(') 

117 

Himtingtou 

(') 

148 

1.4 

''03 

■WISCONSIN. 

Kenosha 

5.2 
4.8 
3.2 
3.1 

4.6 
7.3 
0.1 

(■) 
4.5 

(') 
3.3 
4.3 
8.0 
8.7 

C) 

205 
■'11 

La  Crosse 

JIadison 

0.2 

11 

0.3 

ISC 

Oshkosh 

0.1 

138 

0.1 

141 

Superior 

0.4 

1  Loss  than  30,000  population. 
Table  3.— TOTAL  REVENUE  RECEIPTS  AND  RECEIPTS  FROM  SPECIFIED  SOURCES  OF  REVENUE: 


1917. 


33 
111 
145 


109 

184 
10 
30 

134 
98 

122 
12 

166 


200 
24 
120 


43 
57 
21 
139 
211 
78 


STATE   AND  CITY. 


Birmingham. 

Mobile 

Montgomery. , 


ARKANSAS. 

Little  Rock 


CALIFORNIA. 


Berkeley 

Fresno 

Los  Angeles 

Oakland 

Pasadena 

Sacramento 

San  Diego 

San  Francisco. 

San  Jose 

Stockton 


Colorado  Springs . 

Denver 

Pueblo 


CONNECTICUT. 


Bridgeport... 

Hartford 

Now  Britain. 
New  Haven. . 

Stamford 

Waterbury . . 


Total 
revenue 
receipts. 


52,224,914 
930, 628 
746, 224 


785.683 


1, 459, 695 
1,017,706 

23,395,825 
5,898,734 
1,978,715 
2,290,472 
3,014,014 

20,116,992 

870, 193 

1, 192, 507 


782, 484 
7, 206, 623 
1,02.5,694 


3,113,737 
4, 204, 447 
1,244,413 
3,  .107, 772 
906,480 
1,964,024 


REVENUE  RECEIPTS  FROM   SPECIFIED  SOURCES. 


Tota 

I 

rer 

cent  of 

total 

reve- 

nue re- 

ceipts. 

1 

5664,892 

29.9 

204, 303 

21.8 

235,447 

34.2 

210, 470 

27.5 

206,056 

14.1 

191,026 

18.8 

3,117,732 

13.3 

818, 177 

19.9 

205,799 

10.4 

431,388 

19.7 

211,311 

7.1 

3,145,337 

15.6 

163,681 

18.8 

291, 573 

24.5 

36,971 

4.7 

1.346,889 

18.7 

119,627 

11.7 

130, 427 

4.2 

161,356 

3.8 

43,378 

3.6 

40,655 

1.2 

29, 234 

3.2 

58,900 

3.0 

Special  assess- 
ments. 


Amount. 


$256, 485 
98,777 
140, 119 


187,853 
133, 958 

2,363,901 
710, 150 
187, 672 
424,942 
174, 580 

2,655,390 
144,915 
283,  020 


17, 357 

1,222,092 

105, 834 


107,493 
149,884 
41,376 
26,449 
24,207 
53,420 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


11.5 
10.5 
18.8 


22.8 


12.9 
15.3 
10.1 
12.0 

9.5 
18.6 

5.8 
12.7 
16.7 
23.8 


17.0 

n.i 


3.3 
3.6 
3.3 
0  8 
2.7 
2.7 


Business  taxes  other  than  on  the 
liquor  traffic. 


Collected  without 
issue  of  license. 


Amount. 


$6, 398 


4,069 
2, 245 

233, 190 

37, SS9 

2,  T-il} 

6,421 

10, 363 

267,907 
1,210 
1,130 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


0.3 
0.2 
1.0 
0.6 
0.1 
0.3 
0.4 
1.3 
0.1 
0.1 


Collected  with 
issue  of  license. 


Amount. 


$380,992 
99,476 
110, 567 


11, 

32, 
297, 
66, 
12, 
19, 
27, 
199, 
17, 


17,379 
89,935 
13, 1S3 


17,193 
10, 197 
3,392 
12  2S3 
4,01m 
3,4>0 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


17.1 
10.6 
14.8 


0.8 
3.2 
1.3 
1.1 
0.6 
0.9 
0.9 
1.0 
2.0 
0.5 


2.2 
1.2 
1.3 


0.6 
0.2 
0.3 
0.4 
0.4 
0.3 


General  licenses. 


S1.5,94l 
5,688 
4,761 


188,  701 
90 


IS 
112,021 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


0.7 
0.6 
0.6 


O.S 


0.6 


2.640  0.1 

3  i       t'J 


Dog  licenses. 


55,078 
304 


2,415 

308 

32. 705 

3,101 

2,913 

221 

1,545 

10, 189 

106 

684 


2,235 

9,438 

610 


3,09f 
1,272 
610 
1,921 
1,011 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


0.2 


(') 


O.l 


C) 


0  1 
0.1 
0.1 


0) 


0.1 
0.1 


CM 


0.3 
0.1 
0.1 


0.1 


0.1 
0.1 


1  Less  than  one-twentieth  of  1  per  cent. 


SPECIFIED  SOUKCES  OF  REVENUE— INTRODUCTION.  21 

Table  3.-T0TAL  REVENUE  RECEIPTS  AND  RECEIPTS  FROM  SPECIFIED  SOURCES  OF  REVENUE:  1917— Continued 


85 
119 


32 

12S 
142 
95 


192 


193 

2 

202 

162 

88 
171 

91 
179 
118 
104 


84 
23 
94 
100 


174 
206 
130 
65 
163 
113 
183 


131 
92 


115 

158 

28 

204 


16 
189 


5 
97 
201 
62 
140 
165 


STATE  ANIl  CITY. 


DELAWARE. 

Wilmington 

DISTRICT  OF  roLVMIilA. 


Washing!  on 

FLORIPA. 


Jack.sonvillc. 
Tampa 


Atlanta 

Augusta... 

Macon 

Savannah . 


Boise . 


Aurora 

Chicago 

Danville 

Decatur 

East  St.  Louis 

Joliet 

Peoria 

Ciuincy 

Rockford 

Springfield .  - . 


Evansville. .. 

Fort  Wayne . 
Indianapolis. 
South  Bend. 
Terre  Haute . 


Cedar  Rapids.. 
Council  DlulTs. 

Davenport 

Des  Moines 

Dubuque 

Sioux  City 

Waterloo 


Kansas  City. 

Topeka 

Wichita 


KENTUCKY. 


Covingtou . 
Lexington. 
Louisville . 
Ne^vpoit... 


LOnSlANA. 


New  Orleans . 
Shroveport . . . 


Portland. 


MARYLAND. 

Baltimore 


MASSACHUSETTS. 


Boston 

Brockton... 
Brooklinc. . . 
Cambridge.. 

Chelsea 

Everett 


Total 
revenue 
receipts. 


SI, 733, 123 


16,001,125 


2,114,725 
1,492,943 


3, 858, 293 
1, 162, 428 
I,n.5,4.iS 
1,635,371 


584,476 


770, 573 
87,931,732 

650, 162 

939, 823 
1,096,427 

K14,044 
1.761,808 

718,097 
1,254.324 
1,436,522 


1,699,356 
1,928,818 
7, 125, 149 
1,278,635 
1,077,213 


1,006,158 
868,981 

1.201,849 

2, 230, 154 
845,092 

1,.'509.8.')2 
807,723 


2,201,871 
1,174,480 
1,462,247 


960,421 

968,637 

6, 158, 770 

452,958 


8,670,510 
648, 876 


1,913,822 


18,184,977 


38,397,676 
1,750,130 
1,896,369 
3,822,333 
l,041,4c,l 
1,005,476 


REVENUE  RECEIPTS  FROM   SPECIFIED  SOURCES. 


Total. 


Amount. 


S146,997 
1,397,876 


182,999 
362, 797 


610,117 
124,269 
215,004 
249,049 


144,430 


123,657 
11,7.19,669 
123,494 
177,977 
205,550 
1.54,766 
297, 922 
41,683 
177.929 
101, 491 


302, 236 

451,503 

1,733,909 

175,617 

8,718 


116,552 
130,440 
212, 278 
42.078 
1U;,512 
393,794 
102,200 


426,098 
185,948 
423,504 


95,895 
210,089 
541,641 

27,368 


594,371 
85,779 


100,941 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


Special  assess- 
ments. 


Amount. 


8.7 

S.7 
24.3 

1.5.8 
10.7 
19.3 
15.2 

24.7 

16.0 
13.4 
19.0 

18.9 
18.7 
17.5 
16.9 

.5,8 
U.4 

7.1 

17.8 
23.4 
24.3 
13.7 
0.8 

n.6 

15.0 
17.7 
1.9 
13.2 
21.8 
12.7 

19.4 
16.8 
29.0 

10.0 

21.7 

8.8 

6.0 

4.5 
13.2  ' 

3.0 


481,628 

1.3 

73,679 

4.2 

24,032 

1.3  1 

56,382 

1.5  1 

22, 155 

2.1  [ 

12,238 

1.2 

92, 923 

286, 3S0 


336,326 
11,0.54 

120, 1S6 
62, 176 


138, 163 


113, 

1,246, 
117, 
169, 
168, 
144, 
271, 

30, 
166, 

SI, 


282,266 

442,566 

1,6.">S  117 

168, 078 

5,194 


112,242 
121,903 
191,282 

28, 267 
107,961 
380,575 

96,952 


357,669 
160,076 
393,272 


72,212 

172,550 

336,  !«2 

1;.,  500 


81,505 
39, 168 


29,  4.53 


345, 865 


365,545 
07, 747 
23,001 
50,891 
17,245 
10,  .880 


Per 
cent  of 
tot:lI 
reve- 
nue re- 
ceipts. 


Business  taxes  other  than  on  the 
liquor  tralHc. 


Collected  without 
IssueofJiceiise. 


Collected. with 
issue  of  license. 


Amount. 


4.4 
19.2 


8.7 

1.0 

10.8 

3.8 


23.6 


14.8 
10.5 
18.1 
18.0 
15.4 
16.4 
15.4 

4.3 
13.5 

5.7 


16.6 
22.9 
23.3 
13.1 
0.5 


11.2 
14.4 
15.9 
1.2 
12.8 
21.0 
12.0 


16.2 
13.6 
26.9 


7.5 
17.8 
5.5 
3.4 


0.9 
6.0 


1.9 


1.0 
3.9 
1.2 
1.3 
1.7 
1.1 


$916,954 


39,459 
13, 209 
12, 190 


2,344 

222,680 
2,2i9 
2.643 
4,143 
2,460 
7,686 
2,441 
3,658 
4,196 


I'er 
cent  of 
total 
reve- 
nue re- 
ceipts. 


6,706 
3,905 
4,351 


5.7 


1.0 
1.1 
1.1 


Amount. 


0.3 
0.3 

0.3 
0.3 
0.4 
0.3 
0.4 
0.3 
0.3 
0.3 


0.3 
0.3 
0.3 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts 


fJeneral  licenses. 


Dog  licenses. 


Amount. 


$2, 620 
129,293 


76,020 
73,923 


234,332 
97,293 
82,4.51 

184,213 


,%065 


6,739 

1,191,043 

3, 5.S9 

4,682 

31,401 
6, 363 

17.504 
6,237 
7,679 

15, 470 


10, 170 
8,937 

26,207 
7,539 
3,452 


3,781 

4,578 
18, 178 
13,436 

3,365 
12,078 

4,406 


56,830 
19,660 
24,365 


19.119 

3fi,9f.9 

155,. 517 

9,242 


282,355 
44,918 


1,283 


89,578 


0,2 


0.8 


3.6 
5.0 


6.1 
8.4 
7.4 
11.3 


0,9 
1.4 
0.6 
0.5 
2.9 
0.6 
1.0 
0.9 
0.6 
1.1 


0.6 
0.5 
0.4 
0.6 
0.3 


0.4 
0.5 
1.5 
0.6 
0.4 
0  7 
0.5 


2.6 
1.7 
1.7 


2.0 
3,8 
2,5 
2,0 


3,3 
6.9 


0,5 


91,954 

0.2 

5,932 

8.3 

1,028 

0.1 

5,491 

0,1 

4,051 

0,4 

1,358 

0,1 

$55,928 


13,690 
2,133 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


0.3 


0.6 
0.1 


986, 178 


7,097 


40,225 


Amount. 


366 
361 


2,713 

177 

2,660 


1,202 


594 
113,610 


0.4 


0.6 


4,564 


44,008 
2,626 


27,076 


85,858 


0,7 
0,6 


0.3 


1,061 

1,371 

2,016 

881 

2.143 

409 

221 


2,703 


9,300 


529 

959 
2,818 
2,375 

186 
1,141 

842 


4,893 
2,307 
1,620 


584) 
5,174 


3,435 
1,693 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


S3,344  0.2 


14,414 


0.1 


0.1 
0.1 


0.1 
0.1 
0.2 
0.1 
0.3 


0.2 


O.l 


(') 


0.1 
0.1 
0.2 
0.1 


(') 


0.1 
0.1 


0.2 
0.2 
0.1 


0.1 
0.1 


(■) 


24,129  0.1 


859  0, 1 


'  Less  than  one-twentieth  or  1  per  cent. 


22  SPECIFIED  SOURCES  OF  KBVENUE-INTRODUCTION. 

T..„  a.-TOTAL  KETEN™  RECEIPTS  AND  BEOEIPTS  FROM  SPECIFIED  SOPROES  OF  REVENUE:    10n-Co;Mnu^ 


62 
177 
173 
123 

11 
170 
ISO 
17 
172 
1 
175 
217 

25 


Albany, 

Amsterdam 

Auburn 

Binphamton 

Buffalo 

Elmira 

Jamestoivn 

Mount  Vernon 

New  Rochelle 

New  York 

Niagara  Falls 

Poughkeepsie 

Rochester.... 


1  Less  than  one-twentieth  of  1  per  cent. 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION.  23 

Table  3.— TOTAL  REVENUE  RECEIPTS  AND  RECEIPTS  FROM  SPECIFIED  SOURCES  OF  REVENUE;   1917— Continued. 


161 
219 
208 


73 

105 

14 

6 
29 
45 
160 
1S6 
178 
125 
31 
69 
212 


143 

70 

207 


103 

110 

155 

215 

87 

90 

96 

127 

136 

157 

210 

3 

9 

58 

41 

83 

191 

124 


218 
108 
26 
144 


166 
191 


107 
168 
40 
51 


190 
46 
99 
60 

153 
55 
47 

195 


STATE  ASD  CTTY. 


NEW  YORK— continued. 


Schenectady.. 

S\Tacuse 

Trov 

Utica 

Yonkers 


NORTH  CAROLINA. 

Charlotte 

Wilniine:ton,. 

Winston-Salem 


Akron 

Canton 

Cincinnati 

Cleveland 

Columbus 

Da>'ton 

Hamilton 

Lima 

Lorain  -  - 

Springfield 

Toledo 

Youngstown 

Zanesville 

OKLAHOMA. 

Muskogee 

Oklahoma  City 

Tulsa 


Portland... 


PEXX.SYLVANIA. 


Ailentown 

Altoona 

Chester 

East  on 

Erie 

HarrisbuTg... 
Johnstown... 

Lancaster 

McKeesport.. 
Newcastle... 
Norristown... 
Philadelphia. . 
Pittsburgh . . . 

Reading 

Scranton 

Wilkes-Barre . 
"Williamsport . 
York 


RHODE  ISLAND. 


Newport 

Pawtucket . . 
Providence . . 
Woonsockel . 


SOUTH   CAROLINA. 


Charleston. . 
Columbia.. 


TENNESSEE. 


Chattanooga. . 

Knoxville 

Memphis . 

Nashville 


Austin 

Dallas 

El  Paso 

Fort  Wortli.. 

Galveston 

Houston 

San  Antonio. . 
Waco 


Total 
revenue 
receipts. 


REVENUE  RECEIPTS  PROM  SPECIFIED  SOUBCE3. 


S2, 464, 784 
4, 348, 215 
2, 067, 318 
1,801,101 
3,299,370 


726,506 
524,821 
503,770 


2, 716, 978 

1,325,884 

14,863,333 

22,367,104 

5,289,316 

2, 913, 620 

969, 676 

601,682 

829,058 

1,049,856 

4, 511, 121 

2,737,094 

583,337 


684,901 
1,690,146 
1,454,206 


9,087,679 


991,213 

9.S7,978 

544, 902 

395, 448 

1,616,739 

1,389,546 

920,586 

719, 981 

1,015,616 

629, 708 

284,423 

48, 668, 586 

23,638,678 

1,475,609 

2,138,431 

1,279,441 

471,205 

609,415 


851,367 
1,469,589 
6,995,480 

812,918 


1,I30,6.';2 
623,132  li 


943,725  , 
923,809  , 
3,353,983 
2,584,512 


903,926 
3, 726, 738 
1,710,461 
1,867,782 
1,374,752 
3,099,549 
2,618,103 

876,740 


Total. 


Amount. 


$216,779 
589,298 
147, 512 
114, 145 
344,684 


130,305 
40.079 
45,632 


412,086 
216, 722 
691, 487 
1,929,448 
809,369 
310,359 
123, 676 

67,382 
12S,414 

79, 4.8S 
572, 519 
407,264 

55,630 


14,210 
194,461 
461,  419  \ 


2,327,070 


Per 

cent  of 
total 
reve- 
nue re- 
ceipts. 


100,493 

137,661 

84,605 

14,401 

82,861 

118, 453 

69, 974 

11,393 

49,636 

75, 536 

2,786 

933,399 

381, 119 

38,097 

153,681 

97,001 

30, 745 

69,067 


7,134 
22,595 
147,773 
36,239 


160,948 
74,475 


13.6 
7.1 
6.3 

10.4 


17.9 
7.6 
9.1 


15.2 
16.3 

4.7 

8.6 
15.3 
10.7 
12.8 
11.2 
15.5 

7.6 
12.7 
14.9 

9.5 


2.1 

II. S 
31.7 


0.8 
1.5 
2.1 

4.5 


14.2 
12.0 


139,936 

14.8 

107,585 

n.6 

335, 365 

10.3 

366,389 

14.2 

2,490 

0.3 

479, 102 

12.9 

86,267 

5.0 

127,289 

6.8 

24,021 

L7 

34,825 

1.1 

50,  756 

1.9 

8,771 

1.0 

Special  assess- 
ments. 


{204,827 
554,365 
137, 814 
105,  704 
332,856 


102,910 

2,593 

32,960 


396,818 
214,553 
532,867 
1, 877, 520 
777,859 
295, 116 
122, 626 

65, 049 
125,507 

76,993 
552, 560 
398, 975 

54,497 


27 
159,911 
420,687 


2,223,094 


80, 
113, 
74, 
2, 
69, 
96, 
34, 
7, 
41, 
58, 


244, 
22, 

133, 
71, 
16, 
58, 


7,573 
87,342 
26,497 


36. 676 
11,317 


73, 173 
29,101 
232, 130 
152,414 


100 

440,824 

50,671 

109,034 

7,154 

9,169 

2.220 

6,257 


Per 

cent  of 
total 
reve. 
nue  re- 
ceipts. 


8.3 
12  7 
6.7 
5.9 
10.1 


14.2 
0.5 
6.5 


14.6 
16.2 
3.6 

8.4 
14.7 
10.1 
12.6 
10.8 
15.1 

7.3 
12.2 
14.6 

9.3 


9.5 
28.9 


8.1 
11.5 
13.7 
0.6 
4.3 
6.9 
3.8 
1.0 
4.1 
9.3 
0.1 
L5 
1.0 
1.5 
6.2 
5.6 
3.4 
9.6 


Business  ta.xes  other  than  on  the 
liquor  traffic. 


General  licenses. 


Collected  without 
issue  of  license. 


Collected  with 
issue  of  license. 


Amount. 


0.5 
1.2 
3.3 


3.2 

1.8 


7.8 
3.2 
7.1 
5.9 


(') 

11.8 
3.0 
5.8 
0.5 
0.3 
0.1 
0.7 


$4,032 
9,917 
5,033 
4,SfJS 
4,574 


1,144 

1,094 

849 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


Amount. 


0.2 
0.2 
0.2 
0.3 
0.1 


0.2 
0.2 
0.2 


1,325 
3,154 
6,593 


0.2 
0.2 
0.5 


5 

5 

78 

1 

2,259 
1,755. 

(') 
(') 
C) 

0.2 
0.3 

*  " 

186 

(') 

1 

$5,430 

20,628 

1,990 

1,765 

6,249 


24,165 
34, 159 
9,697 


15,268 

1,784 

99,673 

45,786 

14,342 

8,490 

468 

2,217 

2,903 

2,069 

15,316 

5,912 

1,133 


8,955 
15,041 
25,536 


92,973 


18,211 
23,210 

9,359 
11,217 
11,910 
21, 277 
33,682 

4,040 

7,522 
15,983 

2,581 
235,537 
84,931 
14,243 
15,  702 
25,072 
14,154 
10,562 


5,06S 
12,789 
50.300 

8,331 


120.305 
59,067 


66,763 

78,484 

86,159 

213,975 


1,852 
37,315 
31,746 
12,067 

2,573 
25,082 
36, 489 

1,406 


Per  . 
cent  of 
total 
reve- 
nue  re- 
ceipts. 


0.2 
0.5 
0.1 
0.1 
0.2 


3.3 
6.5 
1.9 


0.6 
0.1 
0.7 
0.2 
0.3 
0.3 
(') 
0.4 
0.4 
0.2 
0.3 
0.2 
0.2 


1.3 
0.9 

1.8 


1.0 


1.8 
2.3 
1.7 
2.8 
0.7 


Amount. 


3.7 
0.6 
0.7 
2.5 
0.9 
0.5 
0.4 
1.0 
0.7 
2.0 
3.0 
1.7 


0.6 
0.9 
0.7 
1.0 


7.1 

as 

2.6 
8.3 


0.2 
1.0 
1.9 
0.6 
0.2 
0.8 
1.4 
0.2 


$1,270 

876 

2,126 


45, 938 


14,756 
6,144 


579 


3,741 
14,052 
7,474 


34,941 


Per 

cent  of 
total 
reve- 
nue re- 
ceipts. 


0.2 
0.2 
0.4 


0.3 
0.2 


0.5 
0.8 
0.5 


ai 


1,237 
1,677 


16,427 


200 


1,525 
5,249 
13,858 


11,317 


(') 


0.1 
0.3 


Dog  licenses. 


$2,490 

4,J8S 
2,675 
1,808 
1,005 


816 
1,357 


385 

13,009 

6,142 

2,412 

609 

578 

116 

4 

426 

4,643 

1,798 


232 
2,303 
1,129 


11,003 


2,080 

1,163 
786 
889 

1,800 
831 

1,480 


Per 

cent  of 
total 
reve- 
nue re- 
ceipts. 


250 
952 


41 

16,488 

1,010 

4,755 

770 

562 

190 


2,061 
2,228 
9,983 
1,410 


471 
659 


as 


(■) 


ai 

0.3 
1.0 


0.4  I 


338 

777 
2,325 
939 
436 
574 
730 
1,108 


0.1 
0.1 
0.1 
0.1 


0) 


0.1 
0.3 


(') 


0.1 


(') 


0.1 


{') 


0.1 
0.1 


(■) 


0.1 
0.1 


0.1 


0.2 
0.1 
0.1 
0.2 
0.1 
0.1 
0.2 


(') 


0.2 


(') 
0.1 
0.1 
10.2 
0.1 
0.1 

0) 


0.3 

aa 
ai 
aa 


(') 


ai 


(') 


0.1 
0.1 


'  Less  than  oae-twentieth  of  1  percent. 


24  SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 

Table  3.— TOTAL  REVENUE  RECEIPTS  AND  RECEIPTS  FROM  SPECIFIED  SOURCES  OF  REVENUE:  1917— Continued. 


50 


198 
74 

164 
36 

149 


199 

185 
19 
38 
54 


216 
137 
148 


203 

205 
213 
13 
182 
138 
141 


STATE   AND  QTY. 


Total 
revenue 
receipts. 


Ogden 

Salt  Lake  City.. 


Lynchburg . . 

Norfolk 

Portsmouth. 
Richmond.. . 
Roanoke 


WASHINGTON. 


Bellingham. . 

EA'erett 

Seattle 

Spokane 

Tacoma 


REVENUE  RECEIPT3  FROM  SPECIFIED  SOURCES. 


Total. 


Amount. 


WEST  VIRGINIA. 


Charleston. . . 
Huntington . 
"Wheeling 


Kenosha 

La  Crosse. . . 

Madison 

Milwaukee. , 

Oshkosh 

Racine 

Superior 


$821,071 
4,015,627 


822,058 
2,344,681 

428,205  ; 
4,307,362  I 

6.36,301 


739,012 

819, 099 

15, 436, 254 

3,733,231 

3,396,752 


858,359 
960, 706 
803, 139 


946,372 

648, 175 
1,139,447 
14,017,001 

643,325 
1,010,068 

925, 148 


5131,278 
961,185 


133,648 
290,795 

33, 775 
290, 259 

82, 075 


253, 266 
238,824 
2,831,328 
920,605 
423, 320 


346, 667 

328,710 

54, 796 


180,001 
67,959 

219, 559 

2, 152, 737 

64,961 

254,214 

274,601 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


16.0 
23.9 


16.3 
12.4 
7.9 

6.7 
12.9 


34.3 
29.2 
18.3 
24.7 
12.5 


46.4 
34.2 


19.0 
10.5 
19.3 
15.4 
10.1 
25.2 
29.7 


Special  assess- 
ments. 


Amount. 


$118,446 
857, 242 


6,481 
4,646 


112,800 
7,229 


247, 505 
234,689 
2,754,787 
897, 174 
402,972 


333,237 

319,633 

7,966 


72,711 
26, 170 
166,024 
1,059,516 
32,460 
166, 820 
227, 237 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


14.4 
21.3 


0.8 
0.2 


2.6 
1.1 


33.5 
28.7 
17.8 
24.0 
11.9 


38.8 

33.3 

1.0 


7.7 
4.0 
14.6 
7.6 
5.0 
16.5 
24.6 


Business  taxes  other  than  on  the 
liquor  traffic. 


Collected  without 
issue  of  license. 


Amount. 


S4S1 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


(') 


103,699 
37,  824 
47,916 

961,781 
28,188 
80,591 
42,233 


11.0 
5.8 
4.2 
6.9 
4.4 
8.0 
4.6 


Collected  with 
issue  of  license. 


Amount. 


$11,686 
95,219 


121,987 
270, 228 

32, 202 
168, 583 

70,288 


5,391 
3,678 
59,983 
19,496 
17,447 


8,577 
7,811 
16,681 


2,443 
2,106 
4,711 
57,035 
2,995 
4,105 
3,831 


Per 

cent  of 
total 
reve- 
nue re- 
ceipts. 


1.  1 
2.4 


14.8 
11.5 
7.5 
3.9 
11.0 


0.7 
0.4 
0.4 
0.5 
0.5 


1.0 

0.8 
2.1 


0.3 
0.3 
0.4 
0.4 
0.5 
0.4 
0.1 


General  licenses. 


84,214 
13, 658 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


0.5 
0.6 


2, 742  0.  4 


11,931 


4,672 

726 

12,474 


Dog  licenses. 


0.5 
0.1 

1.6 


SI,  146 

8,724 


966 
1,782 
1,573 
8,876 
1,816 


370 

457 

4,627 

3,996 

2,901 


181 
540 

558 


1,148 
1,859 
908 
21,214 
1,318 
2,698 
1,300 


Per 
cent  of 
total 
reve- 
nue re- 
ceipts. 


0.1 
0.2 


0.1 
0.1 
0.4 
0.2 
0.3 


0.1 
0.1 


(') 


0.1 
0.1 


0) 


0.1 
0.1 


0.1 
0.3 
0.1 
0.2 
0.2 
0.3 
0.1 


I  Less  than  one-twentieth  of  1  per  cent. 


Per  cent  distribxition  of  all  revenue  re- 
ceipts.— If  any  attempt  has  been  made  to  bring  about 
a  balanced  revenue  system,  the  products  of  which  are 
designed  to  conform  to  standard  proportions,  a 
study  of  the  per  cent  relation  of  the  different  classes 
of  municipal  revenue  will  show  that  such  a  design 
is  far  from  accomplishment.  These  relationships  are 
brought  out  in  Table  4,  which  shows  the  per  cent 
distribution  of  all  revenues  of  the  219  cities  for  which 
data  are  presented  in  this  report.  In  this  table  the 
cities  are  arranged  in  order  of  size  and  are  divided  into 
five  groups  in  accordance  with  their  population.  The 
data  include  not  only  those  for  the  individual  cities, 
but  also  those  for  all  of  the  219  cities  an<l  for  each  of 
the  five  groups.  The  grand  total  and  the  group  totals, 
therefore,  represent  composites,  or  averages,  and  thus 
reflect  the  summation  of  effort  on  the  part  of  indi- 
vidual cities  to  arrive  at  a  properly  balanced  revenue 
system. 

In  the  column  of  Table  4  headed  "Subventions, 
grants,  gifts,  donations,  and  pension  assessments,"  it 
will  be  observed  that  the  per  cent  shown  for  Group  I 
is  very  small  as  compared  with  those  for  the  other 
groups  of  cities.  This  is  due  to  a  number  of  causes. 
In  most  cities  the  principal  amounts  entering  into 
the  calculation  for  this  column  represent  subventions 


from  the  state  and  county  for  the  use  of  schools. 
Certain  cities  of  this  group  have  combined  city  and 
county  functions,  and  for  this  reason  such  amounts 
as  are  received  by  other  cities  in  the  same  state  as 
subventions  from  the  counties  are  by  these  particular 
cities  received  as  from  the  original  sources,  principally 
from  the  general  property  tax.  The  cities  of  Group  I 
which  have  combined  city  and  county  functions  are 
New  York,  N.  Y.,  Philadelphia,  Pa.,  St.  Louis,  Mo., 
Boston,  Mass.,  and  Baltimore,  Md.  For  the  purpose 
of  securing  greater  comparability  in  the  data  for  the 
cities  of  Group  I,  and  also  for  those  of  Group  II, 
which  are  located  in  counties  having  the  usual  county 
functions,  there  is  added  such  percentage  of  the  county 
receipts  from  revenue  as  the  assessed  valuation,  for 
purposes  of  the  general  property  tax,  within  the  city 
constitutes  of  that  within  the  county.  Because  of 
this  method  of  treatment  revenue  that  otherwise 
would  be  classed  as  a  subvention  is  classed  in  accord- 
ance with  its  character  when  reaching  the  county 
treasury.  The  per  cent  for  Group  II,  in  the  column 
referred  to,  is  larger  than  that  for  any  other  group. 
The  conditions  mentioned  as  influencing  the  corre- 
sponding per  cent  for  Group  I  likewise  influence  that 
for  Group  II,  but  such  influences  are  overcome  by  the 
pecuhar    conditions    which    prevail    in    Washington, 


SPECIFIED  SOURCES  OF  HEVENUE— INTRODUCTION. 


25 


D.  C.  The  National  Government ,  by  the  terms  of  an 
act  of  Congress  that  became  operative  on  Juno  11, 
1878,  assumes  one-half  of  the  principal  expenditures 
of  the  District  of  Columbia,  which  is  coterminous  with 
the  city  of  Washington.  This  is  classed  as  a  grant, 
and  the  remarkably  large  per  cent  for  Washington  is 
due  to  its  receipt.  The  cities  of  Group  II  that  have 
both  city  and  county  functions,  in  addition  to  the  city 
of  Washington,  are  San  Francisco,  Cal.,  and  New 
Orleans,  La. 

The  inclusion  of  data  in  Table  4  for  classes  of  revenue 
other  than  those  to  which  this  report  is  especially 
devoted  renders  it  possible  to  make  comparisons  with 
better  results  than  would  be  possible  without  such 
data.  Some  of  the  cities  have  public  service  enter- 
prises and  others  have  not.  The  receipts  from  these 
vary  widely,  according  to  the  kinds  of  enterprises  and 
the  extent  to  which  they  are  operated.  Such  revenues 
are  usually  devoted  to  the  maintenance  of  the  enter- 
prises from  which  thej-  are  derived,  to  the  payment  of 


interest  on  debt  obligations  incurred  on  their  account, 
to  sinking  fund  accumulations  for  the  amortization  of 
such  debt,  and  in  some  instances  to  the  extension  of 
the  system  operated  as  a  public  service  enterprise.  A 
city  without  such  an  enterprise  has  no  costs  such  as 
those  mentioned  and  is  not  required  to  raise  revenue 
to  meet  such  costs.  Its  revenues  are,  therefore, 
smaller  than  would  be  required  if  enterprises  were 
operated  by  it.  The  j)resence  or  absence  of  revenue 
receipts  on  account  of  public  service  enterprises  must 
be  noted  in  comparing  the  per  cents  of  revenues 
received  by  any  two  cities  from  any  group  of  revenues 
shown  in  Table  4.  If  a  city  derives  20  per  cent  of  its 
revenue  receipts  from  such  enterprises  all  other  reve- 
nue receipts  constitute  but  80  per  c«nt  of  the  total, 
while  for  the  city  without  an  enterprise  the  reve- 
nue receipts  from  other  sources  constitute  100  per 
cent  of  the  total,  and  the  excess  of  20  per  cent  is 
shared  by  each  class  of  revenue  receipts  shown  in  the 
table. 


Table  4.— PER  CENT  DISTRIBUTION,   BY   PRINCIPAL  CLASSES,   OF  ALL  REVENUE  RECEIPTS:   1917. 
[For  a  list  of  the  cities  arranged  alphabetically  by  states,  with  the  cumber  assigned  to  each,  see  page  ".] 


CITY. 

REVENUE  RECEIPTS. 

1 

CITY. 

REVENUE  RECEIPTS. 

Per  cent  obtained  from— 

Per  eent  obtained  from— 

Taxes. 

is 

— "s 

rt'o  to 

£&« 

CO 

i 

E 

III 

to 

i 

e  . 

|- 

g 
ll 

l-r 

:l 

Taxes. 

1^  Is 

a 
11 

Ill 

CO 

s 
•§ 

s  . 

ga 
•50 
1 

a 
£ 

ia 

OS   OJ 

1 

.2P 
W 

M 

1 

3 

a 
>. 

o 

Prop- 
erty. 

Poll. 

Busi- 
ness 
and 
non- 
busi- 
ness 
li- 
cense. 

Prop- 
erty. 

PoU. 

Busi- 
ness 
and 
non- 
busi- 
ness 
U- 
cense. 

a 

IS,  w 

es, 
|l 

■3 

so  m 
=  |& 

§ 

s" 

a 
iS 

Grand  total 

63.9 

0.2 

5.6 

7.8 

0.5 

4.1 

2.5 

5.5 

10.0 

Group  HI    ; 

63.9 
60.9 
61.9 

0.4 
0.4 
0.5 

4.7 
5.7 
5.1 

9.8 
8.8 
9.9 

0.5 
0.6 
0.7 

4.8 
6.3 
5.5 

2.3 

2.1 
2.4 

3.8 
2.6 
2.4 

9.7 

12  5 

66.2 
59.2 

0.1 

6.6 
6.6 

6.4 

8.9 

0.4 
0.4 

2.1 
8.3 

2.5 
3.0 

7.4 
4.1 

9.5 
9.4 

Group  V 

11.4 

1 

1 

GROUP 

I.— CITIES  HAVING 

A  POPULATION  OF  500,000  AND  OVER  IN  1917. 

1 
2 

NewYorli.  N.  Y 

Chicago,  111        

71.5 
55.9 
59.7 
56.3 
74.6 

'6."2' 

o.'i' 

3.3 

11.2 
4.9 

15.2 
3.3 

6.3 
10.5 

1.5 
10.2 

1.0 

0.4 
0.6 
0.2 
0.2 
O.S 

1.3 
2.3 
3.1 
1.6 
O.S 

0.7 
3.3 
3.7 
2.6 
2.9 

7.6 

7.2 
15.6 
4.0 
8.4 

8.9 
9.1 
11.2 
9.8 
8.8 

6 

7 
8 
9 
10 

Cleveland,  Ohio 

Detroit,  Mich 

Baltimore.  Md 

Pittsburgh,  Pa 

Los  Angeles,  Cal 

61.8 
64.0 
61.0 
73.5 
64.1 

..... 

4.7 
3.2 
6.7 
3.6 
6.5 

8.4 
8.9 
1.9 
1.0 
10.1 

0.4 
0.4 
0.1 
0.7 
0.5 

2.0 

5.8 
3.6 
2.9 

4.1 

1 
6.  7  !    3.  7 
7.7  i     1.9 

12.3 

R.l 

3 
4 

Philadelphia,  Pa 

St.  Louis,  Mo 

4.2 
2.9 
2.8 

10.7 
5.0 
1.6 

11.9 
10.3 
10.2 

GROUP  II.— CITIES  HAVING  A   POPULATION   OF  300,000  TO  500,000  IN  1917. 


n 

BuSalo,  N.  Y 

70.8 

4.0 

6.5 

0.4 

3.0 

4.4 

.15 

7.3 

17 

WashiuRton,  D.  C... 

40.5 

10.0 

1.8 

0.9 

40.0 

2.1 

0.3 

4.4 

12 

San  Francisco,  Cal . . . 

63.1 

7.9 

12.7 

0.1 

4.4 

2.3 

2.0 

7.7 

18 

Minneapolis,  Mum... 

65.1 

4.7 

13.7 

0.6 

3.7 

2.9 

3.5 

6.0 

13 

Milwaukee,  Wis 

61.5 

11.0 

7.6 

0.5 

5.6 

2.8 

1.0 

7.2 

19 

Seattle,  Wash 

Jersey  City,  N.  J 

56.7 

0.8 

17.  S 

0.5 

3.4 

2.8 

1.3 

16.6 

14 

Cincinnati,  Ohio 

59.4 

5.5 

3.6 

0.3 

1.7 

3.7 

16.7 

9.2 

20 

55.9 

CI 

6.3 

1.3 

0.2 

11.7 

2.5 

6.4 

15.8 

15 

Newark,  N.J 

57.7 

0.4 

5.7 

6.2 

0.2 

10.8 

3.0 

5.7 

10.3 

21 

Kansas  City,  Mo 

52.3 

7.3 

22.0 

0.3 

1.8 

3.1 

2.6 

10.  i 

16 

New  Orleans,  La 

62.5 

0.6 

11.3 

0.9 

0.4 

2.9 

3.8 

4.0 

13.6 

GROUP  III.— CITIES  HAVING  A   POPULATION  OF  100,000  TO  300,000  IN  1917. 


Portland,  Oreg 

Indianapolis,  Ind. 

Denver.  Colo 

Rochester,  N.  Y... 
Providence,  R.  I.. 

St.  Paul.  Minn.... 
Louisville, Ky.... 
Columbus,  Ohio... 
Oakland,  Cai 


Toledo,  Ohio 

Atlanta,  Ga 

Birmingham,  Ala. 
Omaha,  Nebr 


50.8 

1.3 

24.5 

0.3 

7.4 

0.7 

5.1 

9.8 

35 

60.3 

0.2 

5.6 

23.3 

0.2 

5.6 

1.5 

2.6 

0.7 

36 

70.9 

1.9 

17.0 

0.4 

1.5 

3.9 

3.8 

n.7 

37 

64.8 

3.1 

14.0 

0.1 

2.0 

1.0 

5.5 

9.5 

38 

67.1 

0.5 

4.7 

1.2 

0.1 

0.9 

2.8 

10.2 

12.5 

39 

61.4 

9.5 

12.4 

0.3 

4.2 

1.8 

2.9 

7.6 

40 

64.7 

(M 

8.6 

5.5 

0.2 

5.6 

1.6 

2.0 

11.9 

41 

54.6 

2.8 

14.7 

0.1 

1.9 

3.7 

6.9 

16.3 

42 

60.1 

6.1 

12.0 

0.7 

IT.  4 

1.3 

0.9 

1.5 

43 

61.8 

5.0 

12.2 

0.2 

1.5 

2.4 

5.2 

11.7 

44 

62.6 

0.4 

7.1 

8.7 

1.9 

2.8 

1.8 

1.1 

13.5 

45 

41.0 

1.2 

19.1 

11.5 

2.S 

13.0 

7.2 

1.8 

2.3 

46 

55.5 

6.3 

12.3 

0.7 

2.0 

1.6 

6.2 

15.4 

1 

Worcester,  Mass 

Richmond,  Va 

Syracu.se,  N.  Y 

Spokane,  Wash 

New  HavcD,  Conn.. 

Memphis ,  Tenn 

Soranton.  Pa 

Paterson.  N.  J 

Grand  Rapids,  Mich. 

Fall  River  Mass 

Dayton,  Ohio 

Dallas,  Tex 


08.4 

1.9 

4.0 

,3.9 

0.1 

0.9 

5.0 

5.4 

59.4 

0.6 

5.0 

2.6 

0.9 

2.3 

0.4 

7.1 

68.4 

4.4 

12.7 

0.2 

1.8 

1.1 

1.8 

45.3 

0.6 

24.0 

O.S 

12.7 

4.1 

1.4 

81.6 

1.3 

6.5 

0.8 

1.5 

3.2 

3.8 

1.3 

61.6 

3.3 

7.1 

0.7 

9.0 

3.3 

1.5 

69.2 

1,1 

12.3 

6.2 

.80 

5.3 

1.9 

3.1 

61.5 

0.3 

9.5 

2.7 

0.6 

16.1 

3.2 

6.2 

61.2 

3.1 

12.6 

0.2 

7.7 

3.9 

1.3 

7.5.4 

2.0 

5.0 

0.8 

0.2 

0.2 

2.5 

4.5 

62.1 

5.4 

10.1 

0.6 

3.2 

4.0 

4.8 

62.6 



2.1 

11.8 

1.7 

5.3 

1.6 

2.3 

10.4 
21.8 

9.6 
11.1 

0.1 

13.7 

(') 
(') 
10.1 

9.2 
9.7 
12.5 


>  Less  than  one-twentieth  of  1  per  cent. 


26 


SPECIFIED   SOURCES   OF   REVENUE— INTRODUCTION. 


Table  4.— PER  CENT   DISTRIBUTION,   BY   PRINCIPAL   CLASSES,   OF  ALL  REVENUE   RECEIPTS:   1917— Continued. 
[For  a  list  of  the  cities  arranged  alphabetically  by  states,  with  the  number  assigned  to  each,  see  page  7.] 


REVENUE  RECEIPTS. 


Per  cent  obtained  from— 


Taxes. 


Prop- 
erty. 


Poll. 


Busi 

ness 
and 
non- 
busi- 
ness 
li- 
cense. 


■sa 


ag- 


REVENUE  RECEIPTS. 


Per  cent  obtained  from- 


Taxes. 


Prop- 
erty. 


PoU, 


Busi- 
ness 
and 
non- 
busi- 
ness 
li- 
cense, 


^  D-S' 


Mc3 


B.S6 


>  ^  ^ 


■c.g 


GROUP  III.— CITIES  HAVING  A   POPULATION   OF   100,000  TO  300,000  IN  1917— Continued. 


San  Antonio,  Tex. . 
Bridgeport,  Conn . . 
New  Bedford,  Mass 
Salt  Lake  City,  Utali 
Nashville,  Tenn 

Cambridge,  Mass. . . 

Lowell,  Mass 

Tacoma,  Wash 

Houston,  Tex 

Trenton,  N.  J 


8.5.1 

3.7 

0.1 

0.3 

7.0 

0.7 

2.7 

0.5 

57 

80.3 

1.7 

6.4 

3.5 

1.3 

3.0 

1.3 

2.6 

0) 

58 

74.9 

1.5 

3.1 

1.3 

0.2 

0.5 

3.4 

3.6 

11.6 

59 

50.5 

8.7 

21.3 

0.3 

9.7 

1.3 

0.6 

7.5 

60 

48.7 

8.6 

5.9 

1.5 

14.3 

2.1 

5.1 

13.8 

61 

77.1 

1.0 

0.3 

1.3 

0.1 

0.3 

2.8 

5.6 

11.5 

62 

74.2 

1.8 

4.8 

1.6 

0.2 

0.6 

2.8 

3.3 

10.6 

63 

41.8 

0.6 

11.9 

1.9 

11.0 

1.3 

2.0 

29.5 

64 

75.4 

2.1 

0.3 

0.7 

6.5 

1.9 

4.6 

8.7 

65 

50.6 

0.7 

5.6 

9.0 

0.4 

12.7 

2.1 

6.4 

13.4 

66 

Hartford,  Conn 

Reading,  Pa 

Youngstown,  Ohio 
Fort  \\  orth,  Tex... 
Camden,  N.  J , 

Albany,  N.Y 

Springfield,  Mass.., 

Lynn,  Mass , 

Des  Moines,  Iowa.., 
Lawrence,  Mass 


72.0 

1.3 

2.4 

3.8 

0.5 

1.9 

3.2 

3.9 

64.1 

2.4 

5.9 

1.5 

0.3 

5.6 

0.7 

1.9 

64.9 

4.3 

14.6 

1.1 

2.2 

1.4 

1.6 

66.3 

2.5 

5.8 

0.7 

5.3 

2.2 

1.7 

48.6 

0.4 

7.1 

5.7 

0.2 

10.9 

1.8 

9.0 

69.4 

4.0 

10.4 

0.1 

1.9 

0.4 

2.1 

74.2 

1.4 

3.2 

2.3 

0.2 

0.3 

3.9 

2.3 

71.7 

2.1 

0.4 

2.0 

0.4 

0.2 

5.1 

3.3 

88.4 

1.4 

1.2 

1.0 

2.6 

2.2 

2.1 

78.4 

0.7 

6.4 

1.8 

0.3 

0.3 

3.1 

1.5 

GROUP  IV.— CITIES  HAVING  A  POPUL.^.TION  OF  50.000  TO  100,000  IN  1917. 


87 


Yonkers,  N,  Y 

Schenectady,  N.  Y 
Kansas  City,  Kans 
Oklahoma  City,  Okla. 
Wilmington,  Del. 


Duluth,  Mirm. . . 

Akron,  Ohio 

Norfolk,  Va 

Elizabeth,  N.  J.. 
Utica,  N.  Y 


Somerville,  Mass.. 
Waterbury,  Conn. 

St.  Joseph,  Mo 

Manchester,  N.  H. 
Troy,  N.  Y 


Hoboken,  N.  J.... 
Willces-Barre,  Pa. 
Fort  Wayne,  Ind. 
Jacksonville,  Fla. . 


Evansville,  Ind... 

Erie,  Pa 

East  St.  Louis,  111. 
Passaic,  N.  J 


Harrisburg,  Pa.. 

Peoria,  in 

Wichita,  Kans.. 
Bayonne,  N.  J.. 


South  Bend,  Ind. 

Savannah,  Ga 

Johnstown,  Pa. . . 
Brockton,  Mass.. 


73.9 
76.6 
41.9 
63.8 
64.5 

51.0 
57.5 
64.2 
56.7 
83.1 

75.6 
69.7 
62.7 
74.2 
71.6 

56.9 
74.9 
41.9 
35.5 

51.2 
52.9 
58.2 
61.1 

66.0 
63.6 
66.2 
52.4 

60.3 
51.9 
74.4 
73.1 


0.4 
0.9 


3.2 

4.1 
3.5 
2.3 
0.6 

6.3 
4.6 
12.4 

8.7 
6.0 

0.2 
4.9 
9.2 
4.6 
4.3 

10.5 
7.9 
3.4 
7.9 

6.3 

4.6 

20.1 

8.0 

3.4 
13.3 
2.5 
3.7 

5.6 
11.5 

7.5 
0.4 


10.1 
8.3 

16.2 
9.5 
8.1 

17.2 
14.6 
0.2 
7.4 
5.9 

4.0 
2.7 
21.5 
0.1 
6.7 

(') 

5.6 

22.9 

4.4 

16.6 
4.3 

15.4 
4.8 

6.9 

1.5.4 
26.9 
3.6 

13.1 
3.8 
3.8 
3.9 


2.1 
1.9 
1.6 
2.7 
3.7 

2.9 
2.2 

5.1 
16.3 
2.6 

0.4 
3.0 
2.8 
0.7 
2.3 

14.7 
4.4 
6.0 

11.8 

10.0 
9.0 
4.9 

18.9 

4.0 
2.7 
1.0 
16.5 

8.7 
17.1 
4.3 
0.3 


0.3 
1.1 

4.5 
3.8 
1.9 

1.1 
1.9 

1.6 
2.7 
0.7 

4.4 
0.9 
0.8 
2.2 
1.1 

1.2 
3.2 

0.8 
2.8 

0.7 
1.8 
1.2 
1.9 

1.1 
2.8 
1.1 
0.4 

1.0 
1.2 
1.9 
8.3 


1.2 
1.1 

2.7 
4.5 
2.8 

1.0 
3.0 
5.4 
7.0 
1.3 

1.2 
2.3 
2.3 
3.5 
0.7 

3.6 
1.1 
1.0 
2.7 

3.3 

1.5 

(') 

4.4 

4.5 
1.5 
1.2 

4.9 

0.9 
1.7 
4.0 
2.2 


9.2 
6.6 

29.5 
11.7 
17.3 

19.5 
15.2 
10.6 
0.1 
0.3 

11.8 
13.9 
0.2 
12.2 
13.3 

12.8 
0.2 
22.3 
33.5 

11.3 
24.3 


(') 

12.9 
0.2 
0.2 

18.3 

9.6 
11.9 
0.1 
9.1 


Sacramento,  Cal 

El  Paso,  Tex 

Terre  Haute,  Ind... 

Holvoko.  Mass 

Portland,  Me 

Allentown,  Pa 

SprinKfield.  Ill 

Canton,  Ohio 

Charleston,  S.  C... 
Chattanooga,  Tenn. 

Pawtucket,  R.  I 

Berkeley.  Cal 

.Mtoona,  Pa 

Mobile,  .Via 

Atlantic  City,  N.  J. 

Sioux  City,  Iowa. . . 
Little  Rock,  Ark... 

Covington,  Ky 

Saginaw,  Mich 

Flint,  Mich 

Rookford.IU 

Tampa,  Fla 

Pueblo,  Colo 

New  Britain,  Conn. 

San  Diego,  Cal 

Binghamton,  N.  Y. 
York,  Pa 

Springfield,  Ohio... 

Maiden,  Mass 

Lancaster,  Pa 

Augusta,  Ga 


50.1 

6.0 

18.6 

0.4 

14.0 

0.6 

1.6 

54.4 

4.9 

3.0 

1.8 

5.7 

1.9 

4.3 

73.9 

0.5 

8.0 

0.5 

0.1 

11.6 

1.7 

1.8 

53.8 

1.2 

3.7 

0.7 

U.3 

0.5 

2.0 

2.5 

61.1 

1.2 

3.8 

1.5 

0.1 

10.0 

1.9 

3.4 

63.7 

2.6 

5.2 

8.1 

0.2 

4.0 

0.4 

1.1 

63.1 

9.2 

5.7 

0.2 

2.0 

1.1 

1.7 

59.8 

5.2 

16.2 

0.3 

2.4 

0.9 

3.2 

68.3 

11.3 

11.0 

3.2 

1.6 

4.6 

0.8 

5.6 

61.9 

7.1 

7.8 

1.1 

15.2 

4.2 

2.0 

62.5 

0.5 

4.1 

0.5 

0.3 

0.8 

2.2 

6.9 

61.4 

1.5 

12.9 

f) 

19.9 

1.5 

2.7 

59.6 

0.8 

4.6 

11.5 

0.7 

4.8 

1.8 

2.0 

41.0 

11.3 

10.5 

2.5 

12.6 

2.3 

1.6 

58.7 

(•) 

11.8 

0.7 

0.2 

10.8 

1.8 

6.8 

60.3 

1.0 

21.0 

1.5 

1.7 

2.« 

2.0 

54.0 

5.0 

22.8 

1.6 

7.5 

4.1 

3.4 

55.9 

8.6 

7.5 

0.5 

8.5 

0.8 

1.3 

57.8 

3.5 

n.2 

0.5 

10.1 

2.3 

3.0 

52.5 

2.0 

16.1 

0.8 

.5.0 

5.7 

L5 

68.9 

..   .. 

1.0 

13.5 

1.1 

2.1 

3.4 

0.7 

49.7 

7.1 

19.2 

1.3 

16.2 

3.9 

2.3 

57.0 

1.7 

10.3 

0.8 

4.6 

0.5 

1.0 

67.3 

1.6 

3.1 

3.3 

1.1 

3.1 

3.8 

2.5 

62.8 

6.7 

6.8 

0.4 

9.5 

2.1 

1.1 

72.2 

4.5 

6.9 

0.4 

2.1 

2.8 

1.0 

70.0 

1.6 

4.6 

9.6 

0.5 

7.5 

0.9 

6.2 

57.9 

6.9 

7.3 

0.5 

2.6 

5.4 

7.9 

75.0 

2.0 

0.1 

3.6 

0.1 

0.2 

4.4 

4.3 

6L4 

0.3 

4.4 

1.0 

0.1 

5.0 

0.7 

2.0 

47.0 

9.7 

1.0 

0.8 

15.2 

6.7 

2.1 

GROUP  v.— CITIES  HAVING  A  POPULATION  OF  30,000  TO  60,000  IN  1917. 


129 
130 
131 
132 
133 

134 
135 
136 
137 
138 

139 
140 
141 
142 
143 

144 
145 
146 
147 

143 


Kalamazoo,  Mich. . 

Davenport,  Iowa 

Topeka,  Kans , 

Salem.  Mass 

Haverhill,  Mass 

Pasadena,  Cal 

Bay  City,  Mich 

McKcesport,  Pa 

Huntington,  W.  Va 
Racine,  Wis 

Lincoln,  Nebr 

Chelsea,  Mass 

Superior,  Wis 

Macon.  Ga 

Muskogee,  Okla 

Woonsocket,  R.  I.. 

Newton,  Mass 

Montgomery,  Ala. . 

Butte,  Mont 

Wheeling,  W.  Va. . . 


66.0 

0.7 

9.3 

0.3 

8.4 

5.2 

0.9 

9,2 

149 

75.1 

L7 

15.9 

0.7 

2.7 

2.3 

1.0 

0.5 

150 

68.0 

2.5 

13.6 

0.4 

1.3 

2.1 

1.7 

10.3 

151 

79.2 

1.6 

0.2 

0.9 

11.3 

0.2 

4.6 

2.0 

11.1 

1.5V. 

67.7 

2.2 

5.9 

3.0 

0.3 

0.7 

4.8 

4.1 

n.4 

153 

46.9 

1.2 

9.5 

O.I 

10.4 

2.6 

0.7 

28.7 

1.54 

59.6 

2.4 

6.9 

(1) 

10.2 

L6 

0.9 

IS.  4 

155 

55.4 

0.9 

3.0 

4.1 

1.4 

3.2 

1.5 

17.1 

1.3.5 

1.56 

58.9 

0.9 

1.2 

3.3.3 

1.3 

1.5 

0.9 

1.1 

1.0 

1.57 

54.2 

16.1 

16.5 

0.4 

8.4 

1.7 

LO 

L7 

158 

62.0 

0.6 

4.9 

14.9 

0.4 

1.2 

0.6 

0.6 

14.9 

1.59 

72.8 

L5 

4.5 

L7 

0.3 

(>) 

3.9 

3.6 

11.7 

160 

63.2 

5.2 

24.6 

0.9 

4.4 

0.8 

0.8 

161 

34.5 

8.6 

10.8 

1.  I 

18.4 

3.8 

3.0 

19.8 

162 

69.3 

2.1 

C) 

2.1 

3.8 

2.6 

5.1 

15.0 

163 

58.4 

0.8 

5.7 

3.3 

O.I 

L6 

2.8 

9.1 

18.3 

164 

76.5 

LO 

0.1 

3.7 

0.1 

1.4 

3.8 

4.9 

8.7 

165 

38.5 

15.6 

18.8 

2.4 

4.1 

2.5 

1.8 

16.4 

166 

49.5 

2.7 

8.1 

24.0 

2.9 

9.0 

1.3 

2.5 

1R7 

67.6 

0.7 

5.8 

1.0 

1.6 

1.6 

1.3 

2.1 

is.  3 

168 

Roanoke,  Va 

West  Hoboken,  N.J, 
Ea-st  Orange.  N.J... 

Lansing,  Mich 

Galveston,  Tex , 


Fitchburg,  Mass 

Chester,  Pa 

Perth  Amboy,  N.  J. 

New  Castle,  Pa 

Lexington,  Ky 


Sprineflold.  Mo... 
Hamilton,  Ohio.. 
Charlotte,  N.C... 

Decatur,  111 

Dubuque,  Iowa.. 

Portsmouth,  Va.. 

Everett,  Mass 

San  Jose,  Cal 

Pittsfield,  Mass.. 
Knoxville,  Tenn. 

>  Less  than  one-twentieth  of  1  per  cent. 


72.9 

0.4 

14.7 

LI 

2.7 

3.4 

L2 

2.5 

44.2 

0.2 

9.6 

12.1 

O.I 

26.1 

LI 

6.5 

60.4 

0.6 

2.0 

3.8 

O.I 

13.3 

2.7 

4.3 

57.2 

0.4 

5.5 

o.s 

5.3 

2.3 

0.4 

55.4 

2.8 

0.5 

0.1 

14.9 

U.2 

3.6 

70.5 

1.7 

3.4 

2.4 

0.3 

0.3 

6.1 

2.7 

63.6 

.3.3 

6.7 

13.7 

1.5 

6.3 

2.1 

2.4 

44.4 

0.1 

8.6 

8.6 

0.7 

10.3 

L6 

2.7 

76.7 

3.6 

9.3 

1.7 

4.4 

2.4 

1.4 

56.8 

13.0 

17.  S 

0.3 

5.9 

1.1 

4.6 

67.9 

0.8 

16.5 

16.3 

1.2 

4.3 

1.3 

L2 

52.0 

4.6 

12.6 

0.2 

2.1 

0.4 

1.3 

50.6 

1.3 

3.8 

14.2 

O.S 

8.9 

L3 

0.4 

64.7 

1.1 

IS.O 

0.4 

2.5 

1.7 

1.6 

73.8 

0.4 

12.8 

0.2 

L8 

0.7 

0.4 

62.4 

0.4 

9.6 

I.l 

4.8 

1.8 

19.0 

77.2 

1.8 

0.2 

1.1 

0.1 

0.3 

4.3 

2.9 

50.1 

10.7 

16.7 

0.3 

19.3 

2.3 

0.6 

75.0 

2.1 

3.3 

3.6 

0.2 

0.2 

2.0 

1.1 

47.4 

0.2 

8.S 

3.2 

L4 

7.8 

6.1 

0.9 

SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


27 


Table  4.— PER  CENT   DISTRIBUTION,   BY   PRINCIPAL  GLASSES,   OF  ALL  REVENUE   RECEIPTS:   1917— Continued. 
[For  a  list  ol  the  cities  arranged  alphabetically  by  states,  with  the  number  assigned  to  each,  see  page  7.] 


REVENT7E  RECEIPTS. 


Per  cent  obtained  from— 


Taxes 

1  = 

i2  o 

if 

o 

g 

Busi- 

a"" 
2  <« 

03 

2 

al 

ness 

^^ 

-n^ 

?nS 

and 

a  ^ 

.„•  .s 

S{>i^ 

•c« 

Prop- 
erty. 

Poll. 

non- 
busi- 

I'd 

P 

m 

"o  3 

ness 
li- 
cense. 

53  O  M 

i 
a 

III 

1 

-a 

a 

c  en 


REVENUE  RECEtPTS. 


Per  cent  obtained  from- 


Taxes 

1 

2"f 

i 

if 

w   3 

io. 

■5 

«-  • 

Busi- 

S « 

y-f 

2 

S.S 

ness 

S  ?fl 

^-;2 

s;o^ 

«!2 

II 

and 

S^S 

■7  = 

-.^-  -2 

frS 

Prop- 
erty. 

Poll. 

non- 
busi- 

a_^ 

t:  " 

lii 

o  9 

1 
1 

si 

ness 
li- 
cense. 

III 

ill 

■§■5  3 

03 

OS  « 

S  ! 

•^2 
o  a 


GROUP  v.— CITIES  HAVING  A  POPULATION  OF  30,000  TO  50,000  IN  1917— Continued. 


169 
170 
171 
172 
173 

174 

17=; 

Quincv,  Mass 

Elmira.  N.  Y 

Joliet,  III 

New  RochcUe,  N.  Y.. 
.\ubum,  N.  Y 

C«dar  Rapids,  Iowa. . 
Niagara  Fulls,  N.  Y.. 
Mount  V'cmon.  N.  Y. 
.\msterdam,  N.  Y.... 

68.3 
65.9 
50.7 
88.0 
67.9 

69.4 
61.7 
84.7 
63.6 
60.9 

6a  8 
58.6 
54. 8 
59.9 
68.5 

49.6 
45.4 
54.9 
60.6 

56.4 
64.4 

50.8 
50.7 

59.8 
56.9 
73.6 
70.8 

2.1 

i'.i' 

'o.'e' 
i.o' 

i'.i' 

0.6 
4.3 
17.0 
2.5 
3.6 

1.0 
5.1 
2.7 
4.5 
4.9 

10.8 
2.1 
3.7 
9.7 
0.6 

9.8 
0.6 
6.3 
3.8 

5.3 

7.7 

1.3 

10.2 

1.3 
9.5 
7.0 
1.9 

4.9 
a.  3 
16.4 
4.6 
8.6 

11.2 
17.5 
6.0 
8.2 
15.1 

4.3 
8.5 
1.9 
5.0 
12.0 

15.3 

2S.7 
10.8 
7.1 

23.8 
6.0 

0) 
1.8 

23.6 
14.8 
3.4 
0.7 

0.4 
0.2 
0.7 
0.1 
0.2 

0.6 
0.9 
0.2 
0.3 
0.7 

0.5 
0.4 
0.2 
0.5 
0.9 

0.5 

0.7 
0.5 
0.8 

0.6 

2.8 
0.8 
2.6 

0.8 
0.7 
0.5 
0.8 

0.7 
2.4 
1.8 
1.7 
2.1 

2.0 
1.6 
4.0 
2.1 
1.7 

3.1 
2.2 
3.2 
5.2 
2.1 

21.7 
15.0 
2.8 
7.8 

10.3 
4.5 
6.0 
3.9 

10.6 
2.1 
5.9 
6.0 

2.7 
1.0 
1.1 
1.7 
2.2 

1.5 
0.6 
1.3 
0.6 
L2 

2.0 
4.2 
4.3 
1.5 
L9 

2.0 
0.8 
1.9 
5.0 

0.7 
4.2 
4.3 
1.2 

2.0 
2.2 
2.3 
1.2 

2.8 
1.2 
0.9 
1.1 
1.3 

1.2 
1.1 
1.0 
1.1 
1.5 

3.9 
0.8 
5.8 
2.9 
0.8 

0.6 
0.5 
4.9 
3.2 

1.2 
4.4 

2.S 
3.7 

0.9 
1.3 
1.1 
3.0 

17  5 
19.7 
11.3 
0.3 
14.0 

1.3.1 
11.6 

if.'?' 

14.1 

12.7 
23.1 
249 
15.3 
11.7 

0.4 
7.9 
17.9 
11.8 

1.6 

5.3 
34.0 
24.9 

1.0 
12.6 

2.6 
15.5 

196 
197 
198 
199 
200 

201 
202 
203 
204 
205 

206 
207 
208 
209 
210 

211 
212 
213 
214 

215 
216 
217 
218 

219 

Joplin,  Mo 

Oranse,  N.  J 

Lvnchburg,  Va 

Bellingliam,  Wash... 
ColoradoSprings,Colo. 

Brookline,  Mass 

Danville.  Ill 

4.5.5 
53.5 
59.0 
38.5 
56.3 

88.6 
65.4 
47  9 
62.0 
64.6 

53.4 
45.5 
51.5 
48.3 
78.4 

85.3 
59.5 
60.1 
75.2 

74.0 

52.4 
67.5 
84.1 

65.3 

'6.'2' 
0.2 

0.8 





0.4 

i'.i' 

0.4 
4.9 

'i.'s' 

5.0 
0.6 

'o.'i' 

1.7 

14.9 
5.9 

17.5 
0.8 
2.6 

0.1 
10.5 
18.6 

7  1 
11.5 

0.7 
4.4 
2.6 
7  7 
2.4 

4.5 
5.9 
8.2 
0.2 

7  4 
2.2 
3.7 
3.7 

7  2 

20.5 
2.5 
0.8 

33.5 
2.2 

1.2 

18.1 
7  7 
3.4 
4.0 

14.4 
2S.9 

6.5 
14.4 

0.1 

2.7 
9.3 
14.6 
2.1 

0.6 

38.8 

6.7 

0.5 

2.9 
0.4 
1.1 
0.6 
0.6 

(•) 
1.1 
1.0 
0.2 
0.4 

0.5 
3.6 
3.0 
1.9 
0.5 

1.2 
0.5 
0.3 
0.1 

0.7 
1.5 
0.3 
0.1 

0.1 

3.9 
17  7 

1.9 
15.7 
12.7 

0.2 
4.0 
14.6 
7.5 
5.2 

li4 
3.9 
8.5 

12.0 
7  8 

1.8 
2.1 
5.1 
0.2 

6.7 
L3 
2.3 
2.1 

8.4 

3.4 
1.7 
L9 
0.5 
2.6 

1.9 
0.9 
1.0 
1.9 
1.2 

0.9 
1.9 
6.3 
1.0 
3.1 

2.5 
1.4 
2.0 
3.4 

3.6 

1.2 
4.8 
2.0 

3.6 

3.6 
4.5 
5.3 
0.6 
0.8 

0.7 

5.3 
13.7 
12.3 

9.9 
22.2 

6.6 

176 

177 
17S 

Kenosha,  Wis 

Newport,  Ky 

La  Crosse,  Wis 

Cotmcil  BlulTs,  Iowa. 
Tulsa,  Okla 

1.3 
0.4 
4.3 

2.1 
1.9 
1.2 
0.5 
2.3 

2.1 
1.9 
1.8 
3.1 

1.1 
1.5 
L4 

8.0 

1.7 

9.9 
17.4 

8.8 

179 

180 

Quincy,  111 

Jamestown,  N.  Y 

Taunton,  Mass 

Oshkosh,  Wis 

Waterloo,  Iowa 

Fresno,  Cal 

Everett,  Wash 

Lima.  Ohio 

15.2 
9.  8 

181 

182 

Winston-Salem,  N.C.. 
Ogden,  Utah 

13.7 
13.  7 

183 

184 
185 
ISA 

Norristown,  Pa 

Stamford .  Conn 

Zanesville.  Ohio 

Madison,  Wis 

Waltham,  Mass 

Easton,  Pa  ,. 

0.5 

'i9.'4 
8.0 

187 
188 

Jackson,  Mich. 

Stockton,  Cal 

Shrevcport.  La 

Austin,  Tex 

Columbia,  S.  C 

Boise.  Idaho 

Aurora,  111 

13.8 
0.9 

189 
190 
191 

192 
19t 

Charleston.  W.Va... 
PouRlikeepsie,  N.  Y.. 
Newport,  R.  I 

Wilmington,  N.  C... 

0.5 
13.3 
0.1 

11.6 

194 
19'i 

Williamsport,  Pa 

'  Less  than  one-twentieth  of  1  per  cent. 


Schedules  of  municipal  revenlte  from  speci- 
fied SOURCES. — The  noncomparability  of  data  per- 
taining to  provisions  for  some  of  the  classes  of  revenue 
covered  in  this  survey  precludes  any  attempt  to 
present  them  in  tabular  form.  This  is  particularly 
true  of  the  busmess  licenses  and  general  licenses,  when 
the  conditions  upon  w^hich  the  various  rates  are  based 
■  conform  to  no  common  standard  of  classification  or 
nomenclature.  Since  these  data  in  their  entirety  must 
be  presented  by  cities,  it  is  deemed  best  to  foUow  the 
same  scheme  of  presentation  for  all  of  the  four  classes 
of  revenue. 

Special  assess^ments. — ^The  provisions  reported  for 
special  assessments  are  those  v\'hich  are  usually  fol- 
lowed, but  m  most  cities  they  are  subject  to  such 
modification  as  may  be  necessary  to  provide  for  ex- 
ceptional cases.  In  Pittsburgh,  Pa.,  the  per  cents  of 
the  costs  of  improvements  reported  as  assessed  against 
benefited  property  represent  merely  the  averages  for 
the  year  reported.  In  that  city  each  improvement  is 
subject  to  separate  consideration,  and  the  benefits 
and  damages  awarded  by  the  viewers  are  such  as 
appear  to  them  just  and  reasonable,  after  taking  mto 
account  all  the  conditions  that  can  affect  such  adjust- 
ment,  all  cost   of   the   improvement  being   assessed 


against  benefited  property  in  some  cases  and  against 
the  city  m  general  in  other  cases.  In  most  cases 
property  bears  varying  percentages  of  the  costs,  the 
benefits  bemg  determined  as  affecting  individual  prop- 
erties and  not  according  to  any  fixed  ratio.  It  is 
probable  that  the  data  reported  for  a  number  of  the 
other  cities  are  of  the  same  character  and  show  the 
results  of  the  year  rather  than  fixed  poUcies. 

The  distinction  between  charges  and  special  assess- 
ments is  not  always  observed,  especially  in  such  cases 
as  sidewalk  construction,  repair,  and  cleanmg,  the 
cutting  of  grass  and  weeds,  and  the  removal  of  dan- 
gerous buddings  and  obstructions.  This  is  due  prin- 
cipally to  the  fact  that  "collections  for  these  services 
are  in  many  cases  made  by  the  agencies  that  collect 
special  assessments.  If  the  policy  of  the  city  requires 
that  the  property  owaiers  construct  sidewalks  and 
keep  them  in  repair,  and  the  city  does  this  work  only 
when  the  property  owner,  after  due  notification  has 
failed  to  do  it,  the  cost  of  this  work,  though  properly 
a  charge  and  not  a  special  assessment,  is  frequently 
included  with  special  assessments  because  collected 
through  the  same  agency  and  in  the  same  manner  as 
special  assessments.  The  cutting  of  grass  and  weeds 
on  vacant  lots  by  the  city,  where  the  o%vner  has  failed 


28 


SPECIFIED   SOURCES  OF  REVENUE^INTRODUCTION. 


to  have  it  done,  gives  rise  to  a  charge  and  not  to  a 
special  assessment,  while  if  the  city  accorduig  to  a 
fixed  pohcy  takes  care  of  the  lawTi  between  the  curb 
and  sidewalk  and  prorates  the  cost  agauist  the 
abutting  property,  this  cost  is  properly  termed  a 
special  assessment.  Because  of  the  difficulty  of  ascer- 
taming  the  facts  in  aU  cases  it  is  probable  that  certain 
charges  of  the  character  just  mentioned  have  been 
included  midcr  the  classification  of  special  assessments 
as  reported  in  the  precedmg  tables. 

The  practice  of  the  several  cities  in  regard  to  the 
levying  of  special  assessments,  as  shown  in  this  report, 
is  that  reported  to  agents  of  this  bm-eau  by  officials 
of  the  cities.  The  time  allotted  to  this  survey  was 
not  sufficient  to  permit  of  a  thorough  checkmg  of  the 
provisions  of  statutes,  charters,  and  ordinances,  such 
as  would  be  necessary  in  an  absolute  verification  of 
the  provisions  relating  to  this  subject. 

Tlie  practice  of  cities  in  regard  to  financing  the  costs 
of  improvements  at  street  intersections  was  not  in- 
cluded among  the  uiquiries  made  preparatory  to  this 
report.  For  about  one-third  of  the  cities,  however, 
it  was  reported  that  the  cost  of  paving  street  inter- 
sections was  met  entirely  from  general  revenues  of  the 
city,  and  it  is  probable  that  this  practice  prevails  in  a 
majority  of  the  cities. 

Excess  coTulemnaiion. — Closely  related  to  the  levying 
of  special  assessments  is  one  form  of  the  procedure, 
found  in  certain  foreign  countries,  but  rarely  met  with 
in  the  United  States,  which  is  designated  hy  the  term 
"excess  condemnation."  Special  assessments  are  justi- 
fied on  the  ground  of  benefit.  The  measure  of  this 
benefit  is  difficult  of  determination.  "When  a  city  takes 
over  the  property  affected,  the  increase  in  value  due  to 
improvements  accrues  to  the  commimity  by  coming 
directly  into  the  city  treasuiy  upon  the  sale  or  through 
the  rental  of  the  excess  property. 

Although  the  principle  of  excess  condemnation  has 
been  apphed  only  slightly  in  this  country,  it  has  been 
much  discussed  and  in  some  cities  has  gained  more  or 
less  recognition.  Its  primary  appHcation  was  in  con- 
nection with  land  remnants  resulting  from  the  opening 
of  new  streets  and  the  widening  of  old  ones.  It  fre- 
quently happens  that  such  changes  in  the  streets  of  a 
city  necessitate  the  cutting  of  lots  in  such  a  way  that 
small  irregular  parcels,  or  long  narrow  strips  of  land 
win  be  left  bordering  upon  the  newly  improved  street. 
These  parcels  of  land  being  too  small  to  be  of  use  for 
building  purposes,  leave  the  original  owner  in  much 
the  same  condition  as  if  the  entire  property  had  been 
used  for  street  purposes.  For  the  purpose  of  avoiding 
the  injustice  due  to  this  cause  being  inflicted  upon  the 
property  owner,  statutes  have  been  enacted  by  a 
nimaber  of  state  legislatures  providing  that  the  city 
may  acquire  such  land  remnants  and  later  sell  them  at 


such  prices  as  may  be  secured.  In  this  way  the  rem- 
nants are  readily  attached  in  ownership  to  the  lots  to 
which  they  are  contiguous.  This  application  of  excess 
condemnation  has  for  its  purpose,  therefore,  the  avoid- 
ance of  financial  loss  to  the  original  owners  of  such 
land  remnants,  and  was  not  designed  to  assist  materi- 
ally iTi  fhiancing  improvement  projects. 

Another  apphcation  of  this  principle  is  found  in 
certain  statutes  and  constitutional  amendments  pro- 
viding that  municipalities  may  acquire  land  in  excess 
of  that  to  be  improved,  for  the  purpose  of  (1)  regu- 
lating the  character  of  structures  to  be  erected  upon  the 
land  in  such  a  way  as  to  guarantee  that  the  improve- 
ment itself  shaU  not  be  marred  by  the  proximity  of 
shabby,  incongi-uous  or  otherw^ise  objectionable  struc- 
tures, and  (2)  securing  to  the  municipality  itself  the 
increase  of  value  or  increment  earned  by  the  improve- 
ment. The  second  of  these  purposes  is  very  closely 
related  to  the  system  of  special  assessments  so  com- 
monly employed  by  cities  of  the  United  States.  The 
difficulty  of  determining  the  amount  of  benefit  that 
may  accrue  to  a  property  because  of  an  improvement 
is  so  great  and  so  frequently  results  in  dissatisfaction 
on  the  part  of  the  property  owner  and  in  litigation,  that 
students  of  this  subject  have  sought  for  a  method  of 
procedure  that  would  rasult  in  securing  to  the  city  the 
exact  increase  in  value  without  additions  or  deduc- 
tions. This  requirement  would  appear  to  be  fulfilled 
when  the  city  purchases  the  property  at  its  old  value 
and  sells  it  at  its  new  value. 

It  is  evident  that  this  form  of  procedure  takes  no 
account  of  the  sentimental  value  that  a  property 
o\vner  may  place  upon  his  home  or  the  business 
interest  that  he  may  have  in  his  particular  location. 
To  obviate  the  hardship  that  the  strict  application  of 
this  principle  may  infiict,  a  provision  has  been  intro- 
duced into  some  of  the  statutes  providing  that  the 
former  property  owner  should  have  the  first  right  to 
buy  back  the  property  after  the  new  value  has  been 
determined.  This  provision  would  allow  one  to 
retain  the  piece  of  land  to  which  he  was  attached  as 
a  place  of  residence,  and  it  would  also  insure  his  being 
able  to  retain  a  place  of  business  where  the  location, 
because  of  local  trade  already  built  up,  might  mean 
much  to  him.  Although  this  principle  has  made  some 
progress  in  this  country  and  may  be  applied  with  cer- 
tain definite  restrictions  by  a  number  of  cities,  it  has 
been  very  cautiously  used,  and  its  practicnbility  may  be 
regarded  as  on  trial  rather  than  thoroughly  demon- 
strated. 

In  the  reconstruction  of  the  city  of  Paris,  wliich  was 
in  progress  for  some  fifteen  years  following  the  middle 
of  the  last  century,  the  principle  of  excess  condemna- 
tion was  applied  so  far  as  it  pertained  to  the  taking 
over  of  land  remnants  and  even  of  other  properties 


SPECIFIED  SOURCES  OF  REVENUE— INTRODUCTION. 


29 


bordering  on  newly  constnicted  l)oulevards,  which  con- 
stitute one  of  the  principal  dlstinguisliing  chanictcr- 
istica  of  the  modern  city  of  Paris.  In  a  number  of 
other  cities  of  Europe  and  in  some  of  the  Canadian 
cities,  this  principle  has  been  applied,  not  only  for  the 
purpose  of  taking  care  of  land  remnants  and  of  dictat- 
ing the  character  of  structures  to  be  erected,  but  also 
for  the  pui-pose  of  assisting  in  the  solution  of  financial 
problems  raised  in  connection  with  improvements. 

If  the  purpose  of  condemning  property  in  excess  of 
that  required  for  improvement  is  simply  to  guarantee 
the  full  extent  of  an  improvement  as  planned,  without 
detraction  caused  by  incongruous  surromidings,  it  is 
usually  not  difficult  to  determine  the  extent  of  the 
additional  land  to  be  acquired.  Some  provisions 
stipulate  that  a  strip  of  land  200  feet  wide  on  either 
side  of  the  improvement,  may  be  acquired  for  the 
purpose  of  guaranteeing  the  full  enjoyment  of  beauty, 
light,  and  air  for  which  a  boulevard  is  to  be  con- 
structed; other  provisions  would  limit  the  width  of 
such  strip  of  land  to  that  required  for  one  row  of 
buildmg  lots.  Where,  however,  an  attempt  is  made  to 
secm-e  to  the  city  all  increase  of  land  values  due  to  an 
improvement,  such  as  a  park,  a  boulevard,  or  a  monu- 
mental public  building  the  problem  is  much  more 
intricate  in  its  details,  and  the  judgment  of  any  com- 
mission appointed  to  determine  such  area  is  hkely  to 
meet  with  much  opposition  on  the  part  of  the  prop- 
erty owners  and  to  result  in  delay  because  of  litigation. 

The  survey  prehminary  to  the  preparation  of  this 
report,  did  not  include  any  mquiries  bearing  especiallj' 
on  the  authority  of  cities  to  condemn  land  in  excess 
of  that  actually  required  for  improvements,  and  the 
reports  received  do  not  furnish  data  upon  this  sub- 
ject. A  brief  reference  to  the  subject  has  been  here 
introduced  merely  in  the  way  of  suggesting  the  study 
of  this  comparatively  modern,  and  so  far  as  this 
country  is  concerned,  little  used  method  of  accom- 
plishing what  is  usually  accomplished  to  a  greater  or  less 
extent  by  the  levying  of  special  assessments. 

Business  licenses  other  than  on  the  liquor  traffic. — 
A  complete  statement  of  all  details  of  bases  and  rates 
of  licenses  is  not  attempted,  as  such  a  presentation 
would  require  a  report  much  more  extended  than  this 
is  designed  to  be.  It  is  beheved,  however,  that  suffi- 
cient information  is  presented  to  enable  those  in- 
terested to  secure  an  accurate  notion  of  the  general 
plan  upon  which  each  city  proceeds  and  exact  data 
concerning  a  large  part  of  that  scheme.  The  Mccnse 
tax  on  many  kinds  of  business  is  graduated,  the  dif- 
ferent rates  being  based  upon  the  amount  of  business, 
floor  space,  seating  capacity,  admission  charge,  etc. 
In  such  cases  the  character  of  the  determining  base  is 
described,  as  far  as  reported,  and  the  minimum  and 
maximum  rates  are  given.     A  complete  hst  of  basic 


details  and  of  rates  would  require,  for  many  cities, 
twice  or  three  times  the  space  accorded  to  them  in 
tills  report. 

Printed  hsts  presenting  complete  detads  relatuig  to 
the  different  kinds  of  business  licensed  and  the  rates 
collected  wore  supplied  by  comparatively  few  of  the 
cities  covered  in  the  survey.  Where  such  lists  were 
not  availalile  the  agents  of  the  bureau  secured  the  in- 
formation from  separate  ordinances  and  from  city 
officials.  Since  the  details  presented  in  tins  report 
were  derived  from  the  printed  lists  of  such  cities  as 
furnished  them,  and  from  personal  inquiry  in  other 
cities,  it  is  possible  that  there  may  be  less  uniformity 
of  residts  than  might  have  been  secured  if  complete 
hcense  lists  had  been  supphed  by  all  cities.  Further 
difficulty  was  experienced  because  of  the  fact  that  in 
many  cities  the  hcense  fees  are  collected  by  a  number 
of  different  city  officials  instead  of  by  a  single  official, 
as  the  treasurer  or  hcense  collector.  In  one  of  the 
large  cities  hcenses  are  issued  and  the  fees  collected  by 
eight  separate  offices:  Those  for  junk  dealers,  bUl- 
posters,  and  all  kinds  of  amusements  are  issued  by  the 
poUce  bureau;  those  for  transient  retail  merchants, 
peddlers,  and  slot  machines,  by  the  city  treasurer; 
those  for  engineers,  by  the  bureau  of  boder  inspection; 
those  for  moving  picture  machine  operators,  by  the 
bureau  of  electricity;  those  for  milk  dealers,  by  the 
bureau  of  food  inspection;  those  for  plmnbei-s,  by  the 
division  of  plumbing  and  house  drainage;  those  for 
dealers  in  or  those  who  store  ammunition,  blasting- 
powder,  fireworks,  gunpowder,  petroleiun,  and  tur- 
pentine, or  those  who  operate  dyeing  and  cleaning 
estabhshments,  by  the  bureau  of  building  inspection; 
and  those  for  lodging  houses,  by  the  mayor.  This  dis- 
tribution of  authority  in  the  issuance  of  licenses  and 
collection  of  hcense  fees  is  characteristic  of  the  organ- 
ization in  many  cities  pertaining  to  this  particular 
function  of  municipal  control.  Because  of  such  divi- 
sion of  authority  it  is  probable  that  the  data  presented 
in  this  report  are  incomplete  in  certain  particulars,  but 
it  is  thought  that  the  omissions  due  to  tliis  cause  are 
so  few  as  to  detract  but  shghtly  from  the  value  of  the 
compilation. 

Cities  having  a  central  license  office  usually  avail 
themselves  of  all  the  advantages  of  divided  authority 
by  requiring  a  favorable  report  after  an  inspection  by 
an  official  designated  by  some  such  title  as  "hcense 
inspector,"  or  by  inspectors  specially  detailed  from 
the  branch  of  municipal  service  most  concerned  with 
the  regulation  of  the  particular  kind  of  business  for 
wliich  a  hcense  is  sought  or  with  overcoming  results 
of  carelessness  in  the  conduct  of  such  business. 

The  terms  employed  to  describe  the  different  kinds 
of  business  hcensed  are,  with  few  exceptions,  those  in 
use  in  the  several  cities;  and  though  they  vary  greatly 


30 


SPECIFIED  SOURCES  OF  REVENUE— ALABAMA. 


in  many  cases  it  is  thought  better  to  adhere  to  the 
local  usage  rather  than  to  attempt  to  classify  them 
under  uniform  heads.  If  uniformity  were  desirable, 
many  of  the  details  required  for  perfecting  such  a 
classification  are  wanting.  The  arrangement  of  items 
in  alphabetical  order  may  be  of  some  advantage, 
though  such  advantage  is  not  as  great  as  it  would 
have  been  if  the  terms  used  were  in  all  cases  uniform. 
However,  since  the  list  for  any  given  city  is  brought 
into  as  small  a  space  as  clearness  permits,  comparisons 


of  data  for  the  several  cities  can  be  made  without  great 
inconvenience.  The  hcense  Hsts  of  some  cities  pro- 
vide in  considerable  detail  for  combinations  of  different 
kinds  of  busmess  conducted  under  one  management, 
while  others  do  not  make  such  provision.  Doubtless 
the  practice  in  many  cities  is  similar  to  that  reported  in 
St.  Joseph,  Mo.,  where  in  case  of  two  or  more  kinds  of 
business  being  jointly  conducted,  the  hcense  fee  exacted 
is  the  amount  estabhshed  for  the  hne  that  would  be 
subject  to  the  highest  rate  if  independently  handled. 


SPECIAL  ASSESSMENTS,  BUSINESS  TAXES  OTHER  THAN  ON  THE  LIQUOR  TRAFFIC, 
GENERAL  LICENSE  TAXES,  AND  LICENSE  TAXES  ON  DOGS. 

ALABAMA. 


1. — Special  assessments. 
a. — For  public  improvements. 

Special  assessments  are  levied  in  Birmingham  and  Montgomery 
for  the  entire  cost  of  paving  streets,  setting  curbs,  laying  sidewalks, 
and  constructing  lateral  sewers;  and  in  Birmingham  for  the  entire 
cost,  also,  of  grading  streets  and  paving  alleys  and  one-half  the 
cost  of  building  trunk  sewers. 

In  Mobile  special  assessments  are  levied  tor  two-thirds  of  the 
cost  of  paving  principal  business  streets  and  for  the  full  cost  of 
paving  all  other  streets. 

b. — For  public  services. 

No  special  assessments  are  levied  for  public  services. 

2. — Business  taxes  other  than  on  the  liquor  traffic 

a. — Collected  without  issue  of  license. 

In  Birmingham  a  tax  of  one-half  of  1  per  cent  is  levied  on  gross 
premiums  collected  by  fire  insurance  companies. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


Licence  rate. 


BIRMINGHAM. 


Abstracts  of  titles 

Abstract  and  title  company  insuring  titles ; . . 

Adding  machines,  agent,  solicitor,  or  dealer 

Advertising: 

Billboards,  using,  leasing,  or  supplying,  rate 

based  on  gross  aimual  business 

Bureau  or  agency 

In  street  oars,  rate  based  on  gross  aimual  busi- 
ness   

On  streets,  witliout  use  of  vehicle,  not  more 

than  3  banners  or  persons 

On  streets,  \\ith  use  of  vetiicle,  each  vehicle,  not 

more  than  3  banners  or  persons 

Agent  or  dealer,  not  otherwise  provided  for, 

rate  based  on  gross  annual  business 

Amusement  park: 

Conducting  theaters,  small  shows,  roller  coast- 
ers, etc 

Conducting,'  such  amusements  as  boating,  danc- 
ing, skating,   swimming,  electric  theaters, 

shoot-the^jhutes,  etc 

Architect  or  superintendent  of  building,  rate  based 

on  gross  annual  business 

Art  glass,  dealer,  if  principal  business 

Artificial  limbs,  sale  of 

Attorney,  rate  based  on  gross  annual  business 

Auctioneer: 

Resident 

Transient 

Each  additional  crier 

Auditor,  rate  based  on  gross  annual  business 


1  year. 
1  year, 
lyear. 

1  year. 
1  year. 

1  year. 

1  week 

I  year. 

1  year. 

1  year. 

1  year . 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  week 
1  week 
1  year. 


f 100. 00 
150.00 
100.00 


25.00-350.00 
25.00 

50.00-450.00 

10.00 

100.00 

25.00-350.00 

150.00 


350.00 

35.00-150.00 
35.00 
50.00 

15.00-125.00 

100.00 

100.00 

50.00 

25.00-125.00 


KIND    OF   BUSINESS   UCENSED. 


Period. 


License  rate. 


BIRMINGHAM— Continued. 


Automobiles: 

Branch  of  factory,  distributing  cars  and  parts. . 
Dealer,  selling  cars,  accessories,  etc.,  with  shop 

for  care  and  service  and  storage 

Garage,  storage,  and  repair 

Repair  shop 

Sale  and  service  agency,  not  selling  accessories. 

Secondhand  dealer 

Storage 

Tire  company^ 

Wholesale,  each  branch 

Wholesale  and  retail,  each  branch 

Tires  and  accessories,  dealer 

Awning  or  tent  manufacturer 

Bags,  cloth  or  jute,  new  or  secondhand,  wholesale. . 
Bakery: 

I  land  power 

Other  bowerj  rate  based  on  number  of  vehicles. 

Bank  or  dealer  m  e.xchange,  other  than  national 

bank,  rate  based  on  amount  of  capital,  surplus, 

and  undivided  profits 

Kach  branch  bank 

Barber: 

School 

Shop,  each  chair 

Supply  house 

Baseball: 

Automatic,  each  place 

Matinee 

Professional,  if  police  are  furnished 

Basket  manufacturer 

Bathiiouse  (natatorium  or  Turlush) 

Bicycles: 

Pealer  or  agent 

Manufacturer  or  repairer 

Renting  or  fiiring 

Billiards  or  pool ,  each  table 

Billposter,  or  sign  tacking  or  distributing  bills  or 

posters 

Itinerant 

Birds  or  other  pets,  dealer 

Blue  prints,  dealing  in  or  making,  each  machine 

Boarding  or  lodging  hou.'^e  for  transients 

Unless  license  is  paid  as  above,  each  room 

Bondsmen,  siu-ety  or  bail,  for  consideration 

Books  or  bookstore  supplies,  transient  dealer 

Bootblack,  rate  based  on  ( 1)  charge,  (2)  each  box  or 

chair 

Bottled  waters,  retail,  rate  based  on  value  of  stock 

and  fixtures 

Bottler,  mineral  or  carbonated  waters,  soft  drinks, 

etc.,  rate  based  on  gross  annual  business 

Bowling  or  box  ball,  each  alley 

Box  manufacturer .' 

Brickyard  or  dealer  in  brick,  rate  based  on  gross 

annual  business 

Broom  manufacturer 

Building  and  loan  association: 

On  each  $1,000  paid  in  on  capital  stock  up  to 

S1,000,000 

On  each  $1,000  paid  in  on  capital  stock  in  excess 

of  81,000,000 

Butterine,  oleomargarine  or  any  butter  substitute, 
wholesale  dealer,  m  addition  to  all  other  licen.scs, 
if  no  packing-house  or  packing-house-product 

license  tax  is  paid 

Cabinet  maker 

Candy  factx>rv ,  rate  based  on  number  of  employees . 

Cane  or  knife  board,  striking  machine,  telescope, 

lung  tester, phonographorlike  devices, operating, 

each 

Transient 

Card  >vriting,  printing,  or  engraving 


1  year 

1  year 

1  year  — 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

I  year 

1  year 

lyear 

1  year 

1  year 

lyear 

lyear 

lyear 

1  year 

1  year 

1  year 

1  matinee 

1  year 

lyear 

lyear 

1  year 

I  year 

1  year 

lyear 

lyear 

1  month,. 

lyear 

lyear 

lyear 

1  year 

1  year 

lyear 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  week. .. 
lyear 


$250.00 

250.00 
100.00 
50.00 
160.00 
50.00 
50.00 

200.00 
250.00 

75.00 
100.00 

50.00 

25.00 
75.00-200.00 


50.00-200.00 
10.00 

30.00 
3.00 
50.00 

80.00 
25.00 
350.00 
50.00 
25.00 

65.00 
35.00 
25.00 
80.00 

250.00 
10.00 
25.00 
25.00 
10.00 
2.50 
60.00 

300.00 

2.50-5.00 

5.0O-25.00 

100.00-500.00 
25.00 
100.  OO 

15.00-250.00 
10.00 


.45 
.25 


50.00 

10.00 

60.00-100.00 


100.00 
10.00 
15.00 


SPECIFIED.  SOURCES  OF  REVENUE— ALABAMA. 


31 


KIND   or   BUSINESS   UCENSED. 


Period. 


License  rate. 


BIRMINGHAM— Continued. 


Carpenlor  shop 

Carpet,  rug,  or  mattress  cleaning 

Cartridges,  pistol  or  rifle,  dealer 

Cash  register ,  agent,  dealer ,  or  manufacturer's  brancli 
Cement  blocks  or  ornaments,  manufacturer,  manu- 
facturer's agent ,  or  de^iler 

Cemetery  company ,  rate  based  on  gross  annual  busi- 
ness   " 

Chemicals,  sales  office  in  city  and  factory  outside  of 

city 

Chert,  sale  of 

Chiropodist 

Trai3sient 

Cigars; 

Manufacturer 

Peddler 

Vending  machines,  selling  or  leasing 

Cigarettes: 

Retail  dealer 

Wholesale  dealer,  in  addition  to  tobacco  and 

cigar  license 

Circus,  rate  based  on  admission  fee 


Claim  agent  or  adjuster  of  personal-injury  claims . . . 
Cleaning  establishment  or  agent  for,  rate  based  on 

gross  annual  business 

Coal  or  coke  yard,  rate  based  on  number  of  tons  sold 

per  annum 

Coal,  ore.  stone,  slag,  or  gravel,  sale  of,  rate  based  on 

gross  annual  business 

Coal: 

Peddler,  each  wagon 

Weigher 

Coca-cola,  chero-cola,  or  other  similar  compound 
sirup,  wholesale  agent  or  dealer,  or  manufacturer, 
if  principal  business,  in  addition  to  bottler's  license 
Coilce.  tea  and  sugar,  retail  dealer,  if  principal 
stocK  in  trade,  or  sugar  by  the  Itarrel,  if  no  whole- 
sale 1  iconse  is  taken  out 

Coffee,  tea,  sugar,  spices,  and  extracts,  wholesale, 
if  principal  business,  rate  based  on  gross  annual 

business 

Colfm  manufacturer: 

Without  use  of  machinery 

With  use  of  machinery 

Cold  storage  warehouse 

Collecting  notes  and  bills 

Commission    merchant,   or   agent   not   otherwise 
licensed,  handling   goods  shipped  either  from 

within  or  without  the  state 

Confectionery: 

Dealer  in,  if  principal  business,  rate  based  on 

value  of  stock  and  fixtures 

If  principal  stock  in  trade,  where  bread,  cakes, 

or  pies  are  sold  at  retail 

Contractor: 

Excavator,  paver,  or  sewer  builder,  rate  based 

on  gross  annual  business 

Furnace  or  steam  heating 

House  builder,  gross  annual  business  less  than 
$25  000 

dver  $25,  obb,  on  each  ii, 666  additional 

House  mover 

Painter,  plasterer,  lather, paper  hanger,  or  deco- 
rator, rate  based  on  number  of  employees 

Roofer 

Stoneworker 

Tile 

Not  otherwise  provided  for 

Cooperage,  manufacturer,  dealer, agent. or  broker... 
Cooperative  home  purchasing  or  investment  com- 
pany   

Cotton: 

Buyer,  broker,  agent,  or  branch  office,  spot 

contracts  only 

Future  and  spot  contracts 

Factory 

Gin  and  machinery,  plant  manufacturing 

Press  or  compress,  operating 

Warehouse 

Cottonseed-oil  mill,  each  crushing  machine 

Cracker,  cake,  or  confectionery  distributor,  whole- 
sale   

Cracker  factory 

Dancing: 

Conducting  hall  for 

Teacher 

Debenture  company  or  agent  for 

Dental  depot  or  laboratory 

Dental  supplies,  transient 

Dentist,  rate  based  on  gross  annual  business,  each. . 

Detective  agency 

Dictaphone  or  talking  machine,  whether  principal 
business  or  not,  in  addition  to  all  other  licenses.. 

Directory,  compiling  or  selling 

Disinfectant  manu  facturer 

Doll  or  baby  rack 


1   or  2 


Dray,  cart  or  wagon,  hauling  for  hire, 

horse,  respectively 

Drover,  or  dealer  in  horses,  cows,  or  other  live 

stock 

Selling  horses  or  mides  at  auction,  in  addition 

to  all  other  licenses 

Electric  light  and  power  plant 

» 2  per  cent  of  gross  receipts  of  such  business  for  preceding  year. 


1  year 

I  year 

1  year 

1  year 


1  year. 
1  ve:ir. 


lyear.. 
1  year. . 
1  year. . 
1  week. 

lyear.. 
1  year., 
lyear.. 


1  year 

lyear 

First  perform- 
ance or  pa- 
rade  

1  year 


1  year. 

1  year. 

1  year. 

1  year. 
1  year. 


1  year. 


lyear. 

lyear. 
1  year, 
lyear. 
lyear. 


1  year. 

lyear. 
lyear. 


1  year. 
1  year. 

1  year. 
1  year, 
lyear. 

lyear. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 


lyear. 
lyear., 
1  year. 
1  year. 
1  year, 
lyear. 
1  year. 

1  year. 
1  year. 


1  year 

1  year 

1  year 

1  year 

1  month. 

1  year 

1  year 


1  year 

1  year 

1  year 

1  year 

1  month. 


1  year. 

1  year. 

1  year.. 
1  year. . 


$10.00 
25.00 
20.00 

100.00 

35.00 

50.00-300.00 

100.00 
50.00 
15.00 
5.00 

15.00 
100.00 
25.00 

40.00 

100.00 


25.0(1-500.00 
50.00 

25.00-150.00 

50.00-75.00 

50.00-100.00 

10.00 
10.00 

100.00 


15.00-250.00 

25.00 
100.00 
150.00 

15.00 


10. 00-50. 00 
15.00 


50. 00-300. 00 
60.00 

50.00 

1.00 

50.00 

15.00-35.00 

50.00 
60.00 
35.00 
35.00 
50.00 

500.00 


100.00 
200.00 
300.00 
300.00 
200.00 
150.00 
50.00 

250.00 
100.00 

25.00 
10.00 
200.00 
50.00 
25.00 
15. 00-125. 00 
lOO.OO 

100.00 
100.00 
100.00 
50.00 
10.00 


EIND  OF  BUSINESS  UCENSED. 


License  rate. 


150.00 


(') 


BIRMINGHAM— Continued. 


Electrician  or  solicitor  of  electrical  work 

Elevators,  selling,  iiLslulling,  or  repairing 

Employment  bureau  for  labor  in  city  only 

Engineer,  civil,  mining,  consulting,  or  mechanical, 

or  surveyor 

Engraver,'photo-engravcr,  etc.,  rate  based  on  gross 

business 

Exhibit  or  show  of  any  kind,  except  circus,  out- 
side licensed  li;dl 

Exhibition  or  show,  .slcight-of-liand,  trained-animal 

or  the  like,  cat  li  performer 

Express  company,  rate  based  on  gross  annual  intra- 
state business 

Fertilizer: 

Dealer  or  agent,  if  principal  business 

If  not  principal  business 

Factory 

Sales  office  in  city  and  factory  outside  city 

Fire  or  wTcck  sale,  rate  based  on  value  of  stock  and 

fixtures 

Fish  and  oysters,  wholesale  or  retail,  rate  basied  on 

gross  annual  business 

Five,  ten,  or  twenty-five  cent,  or  dollar  store 

Florist  or  agent  for 

Flying  jenny,  conducting 

Foreman  or  superintendent  of  building  or  construc- 
tion work,  if  co.-^t  of  improvement  is  more  than 

$500  and  same  has  not  tiecn  let  l>y  contract 

Fotindrj-,  pipe  shop,  radiator  plant,  machine  shop, 
or  boiler  works  not  connected  with  railroad,  rat© 

based  on  numtier  of  employees 

Fruit: 

Principal  stock- 
Bananas,  wholesale 

Stand  in.*;ide  store 

Not  principal  stock,  retail,  if  said  stock  amounts 

to  more  than  S50  at  any  one  time 

Fruits  and  vegetables: 

Broker  or  dealer,  selling  from  car  or  railroad 

tracks,  in  addition  to  all  other  licenses 

Merchant,  wholesale,  other  than  commission  or 

grocer 

Peddler: 

With  basket  or  handcart 

With  wagon 

Fruittrees,  %incs,  shrubs,  or  plants,  itinerant  vender 

Furnace,  blast 

Furniture  or  store  fixtures,  manufacturer  or  agent 
for 


lyear.. 
I  year. . 
lyear.. 


1  year 

1  year 

1  year 

1  performance. 
1  year 


1  year, 
lyear., 
lyear.. 
lyear. 


Furniture  or  household  goods,  storing  and  packing, 

if  no  warehouse  license  tax  is  paid 

Gas,  liquid  or  carbonic,  oxygen, ammonia,  etc.,  man- 

ufact  urcr,  dealer  or  agent 

Gas  plant,  illuminating  and  heating 

Gasoline  filling  station,  rate  based  on  gross  aimual 

business 

Gift  enterprises,  organizing  or  promoting 

Grain  elevator 

Grain,  hay,  (lour,  or  feed  stuUs^  wholesale  or  retail, 
dealer,  agent,  or  broker,  mamtaining  a  place  of 
business  in  city,  rate  based  on  average  value  of 

stock 

Grain  or  hay  dealer,  ha\'ing  no  place  of  business  in 

city,  selling  from  cars  or  railroad  tracks 

Hack,  coach,  or  omnibus,  1  or  2  horse,  respectively  , 

Hairdresser 

Hat  cleaning , 

Hides,  tallow,  ginseng,  or  beeswax,  dealer 

Horseshoeing  shop,  each  forge 

Hotel,  each  bedroom 

House  building  by  owner,  for  sale  or  speciilation, 

gross  aimual  business  less  than  825,000 

Additional  on  each  $1,000  over  825,000 

Household  supplies,  installment  plan,  not  delivered 

imtil  all  installments  are  paid,  dealer 

Ice: 

Dealer,  without  wagon 

Peddler,  each  wagon 

Factory,  rate  based  on  daily  output 

Ice  cream: 

Manufacturer  selling  at  wholesale 

Peddler 

Saloon  or  dealer  except  restaurant 

Infirmary  or  sanitarium 

Insurance: 

Adjuster 

Company,  fire  or  marine,  on  each  $100  or  major 
fraction  thereof  of  gro.ss  premiums  less  pre- 
miums returned  during  preceding  year 

Company,  ot  her  t  ban  fire,  marine,  or  "fraternal... 
Additional  on  each  SlOO  or  major  fruci  ion  thereof 
of  gross  premiums  on  policies  issued  tocitizcns 
of  city  less  premiums  returned  during  preced- 
ing year 

Intelligence,  information  or  matrimonial,  etc.,  bu- 
reau or  agent 

Investment  company  or  agent  proposing  to  pay 
more  than  legal  interest  on  stock,  bond,  or  busi- 
ness investments 

Iron  broker  or  agent  for  railway  or  furnace  or  mining 

supplies,  not  other^nse  licensed 

Jewelry  maniifact  urer  or  engraver,  if  no  other  license 
issued 


1  year. . 

1  year.. 
1  year.. 
1  year.. 
1  week. 


1  year. 


1  year. 


1  year. 
1  year. 

1  year. 


1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 

1  year. 

1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 


50.00 

$100.00 

60.00 

25.00 

25.00-65.00 

(') 

10.00 

100.00-500.00 

65.00 
25.00 
300.00 
100.00 

100.00-^00.00 

15.00-175.00 

300.00 

35.00 

10.00 

25.00 

25.00-250.00 


150.00 
65.00 


25.00 

60.00 

60.00 

15.00 

50.00 

10.00 

300.00 

35.00 

50.00 

75.00 
(0 

10.00-150.00 

1,000.00 

100.00 


lyear 50.00-200.00 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 

1  year. 

1  year. 

1  year., 
1  year. 
1  year. 

1  year. 
1  year.. 
1  year., 
1  year. , 

1  year. , 


1  year. 
1  year. 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 


100.00 
10. 00-20. 00 
10.00 
10.00 
200.00 
5.0O 
•2.00 

50.00 
1.00 

250.00 

5.00 

15.00 

150.00-300.00 

100.00 
50.00 
10.00 
50.00 

50.00 


M.OO 
«50.00 


1.00 
50.00 

500.00 
75.00 
25.00 


» .\t  discretion  of  president  of  commission. 

*  Does  not  include  license  for  restaurant. 

*  New  company,  flat  minimum  license  of  $100  adjusted  at  end  of  year. 


32 


SPECIFIED  SOURCES  OF  REVENUE— ALABAMA. 


KIND   OF   BUSINESS   UCENSED. 


Peri»d. 


License  rate. 


BIEMINGH  AM— Continued. 


Junk  dealer: 

Including   dealer  in  secondhand    machinery, 

each  yard 

Adriitional,  each  wagun 

No  stock  carried,  each  wagon ] 

Stock  not  more  than  SlOO  at  any  one  time,  each 

wagon 

Stock  more  than  SlCOat  any  one  time,  if  no  other 

license  taken  out 

Secondhand  brass  or  lead  articles,  of  certain" 

kinds,  in  addition  to  ail  other  licenses 

Kodak  and  photographers'  supplies: 

If  principal  busmess 

Not  principal  business '.','.['.','.. 

Kodak  film  developer  if  kodaks  not  principal  busi- 
ness, in  addition  to  kodak  Ucense 

Labor  agent: 

Inducing  laborers  to  leave  city 

Inducing  laborers  to  leave  city  to  seek  employ- 
ment ontsi(!e  of  state 

Land  company,  rate  based  on  assessed  valuation  of 

real  estate 

Landscape  gardener ','.'.['.'.'.. 

Laimdry: 

Steam,  operating  or  soliciting  for,  rate  based  on 

niiml<er  of  wagons  or  motor  cars  used 

Hand,  operating,  rate  based  on  number  of  help- 
ers  

Overall,  conducting ] "  ] ' 

Leather  or  nndings,  dealer 

Lighting  company,  hydrocarbon  or  oil .[ 

Locksmith  or  gun  repair  shop 

Lumber; 

Agent  soliciting  orders  in  city  or  maintaining 
offices  in  city  (mterstate  bus'iness  excluded ) . . 
Manuiacttu-er,  with  sales  othce  in  city  (not  in- 
cluding interstate  commerce) 

Yard  or  dealer 

Lunch: 

Stand  using  no  tables,  rate  based  on  number  of 

stools 

Stand  using  no  tables  or  stools,  rate  based  on 

gross  amiual  business 

Soda  foiuitain  ser\'ing  oj-ster  stew  or  sand- 
wiches, m  addition  to  all  other  licenses 

Wagon,  night 

Macaroni  manufacturer 

Machmery,  dealer  or  agent  maintaining  office  in  city 

Manicure 

Transient 


Marble  orstone^  dealer,  or  person  operating  or  erect- 
ing work  in  city,  or  agent  of  yard 

Monument  dealer  and  manufacturer: 

With  ya,rd 

Without  yard 

Mattress  manufacturer,  rate  based  on  gross  annual 

business 

Meats,  green: 

Retail  dealer,  rate  based  on  gross  annual  busi- 
ness  

Taking  orders  in  city  and  supplying  to  inhab^ 

itants 

■Wholesale  dealer  buying  animals  on  hoof,  pre- 
paring for  market  and  selling  green  meats 

therefrom 

Mercantile  or  commeri ial  agenc y [[[ 

Merchandise  broker,  transacting  business  of  certain 

kuids,  in  addition  to  all  other  li.enses 

Merchandise,  general,  not  otherv.ise  liiensed,  rate 

based  on  value  of  stock  and  fixtures 

Messenger  service,  operating 

Milk  or  butter: 


Sale  of,  if  not  produced  by  person  selling. 
Peddler,  eacii  wagon. 


Milk,  store  selling  in  sealed  packages 

Mineral  water,  depot,  agent  or  producer 

Money  broker: 

Dealing  in  assignments  of  wages,  in  addition  to 

all  other  licenses 

Industrial  loan  company  or  Morris  plan  bank, 
lending  money  on  personal  security,  etc.,  at 
legal  rate-s,  to  I>o  repaid  in  weekly  or  monthly 

installments 

Loans,  wlien  iharges  fur  certain  purposes  exceed 

legal  rate  of  interest 

Stocks  and  bonds  broker 

Realty  trust  company,  buying  or  selling  stocks 
and  bonds,  conditional  sale  contracts  or  cer- 
tain kinds  of  notes  on  each  S1,000  of  paid  capi- 
tal stock  for  preceding  year 

Motorcycles: 

Dealer  or  agent 

Repair  shop,  rate  based  on  gross  annual  busi- 
ness   

Motor  tnick,  rate  based  on  freight  capacity [.[ 

Moving  pictures,  musetorium,  theatorium,  electric 
theater  or  penny  arcade,  rate  based  on  gross  re- 
ceipts   

Movmg  pictures: 

Film  exchange 

Supplies 

Multigraph  or  mimeograph,  letters,  making  for 

others 

Music  or  concert  hall 


Newsboy,  selling  papers  on  streets,  for  wlucli  no  li- 
cense tax  is  paidT  by  nev/spaper 

Newsdealer 


1  year. 
1  yes.r. 
1  year. 

1  year., 

1  year., 

1  year.. 

1  year. . 
1  year.. 

1  year.. 

1  year. . 

1  year.. 

1  year. . 
1  year. , 


1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  year. . 
1  year.. 


1  year.. 

1  year. . 

1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year. . 
1  week. 

1  year. . 

1  year. . 
1  year. . 

1  year. . 


1  year. 
1  year. 


1  year. 
1  year. 

1  year. 

1  j-ear. . 
1  year. . 

1  year. . 
1  year. . 
I  year.. 
1  year. . 


1  year. 


1  year., 

1  year.. 
1  year.. 


1  year. 

1  year. 

1  year. , 
1  year. , 

1  year.. 

1  year.. 
1  year. . 

1  year. . 
lyear.. 

1  yew. . 
1  year.. 


S200.00 
50.00 
25.00 

60.00 

100.00 

500.00 

75.00 
25.00 

10.00 

230.00 

500.  m 

50. 00-750. 00 
25.00 


100.00-250.00 

75.00-100.00 
50.00 
50.00 
100. 00 
15.00 


75.  OD 


100. 00 
100.00 


35. 00-100. 00 

10.00-35.00 

15.00 
25.00 
150.00 
75.00 
10.00 
5.00 

35.00 

50.00 
35.00 

50.  00-200. 00 

35. 00-75.  00 
75.00 


250. 00 
200.00 

100. 00 

5. 00-1, 000. 00 
20.00 

35.00 
20.00 
10.00 
33.00 


300.00 


150.00 


300.00 
75.00 


.13 
100.00 


'5. 00-100. 00 
5. 00-25. 00 


100.00-250.00 


50.00 
25.00 


10.00 
60.00 


25.00 
10.00 


KIND   OF   BUSINESS   LICENSED. 


Period. 


License  rate. 


BIRMINGHAM— Continued. 


Newspaper; 

Daily  or  daily  and  weekly. . 

Weeklv 

Monthly 

Additional  if  sold  onstrecls 
Nursery,  flower,  plant  or  shrub. 
OU: 

Lubricating,  fuel,  linseed,  or  turpentine,  whole- 
sale, rate  based  on  gross  annual  business 

Peddler,  with  wagon 

Wholesale,  not  principal  business  and  in  con- 
nection with  other  wholesale  business,   in 

addition  to  all  other  licenses 

Opticians: 

Optician  or  dealer  in  spectacles  or  eyeglasses, 

m  addition  to  all  otiier  licenses 

Manufacturer  of  optical  lenses  or  grinder  of 

lenses  or  dealer  in  optical  goods  or  supplies 

Organ  grinder 

Overall  factory ] " 

Packing  house  company,  branch  or  agent  selling 
green,  salted,  or  smoked  meats,  or  other  packing 

house  products 

Sellmg  meats  wholesale  except  green  meats 

Packing  house  produt  ts,  not  including  green  meats, 

dealer,  acent,  or  broker,  not  licensea  as  above 

Paint  manulai-  turer 

Pawnbroker,  or  agent  therefor 

Peanut  or  pop-corn  dealer,  if  principal  business, 
each  mr'  ~- 


Peanut  roaster  or  warmer,  if  not  principal  business. 
I'eddler: 

Evening  dresses,  gowns,  kimonas,  imderwear, 

hosiery,  lacework,  etc 

Furniture  or  other  household  eU'ects  or  dress 
goods,  etc.,  if  title  is  retained  or  conditional 
sale  is  made  and  no  other  license  tax  is  paid  in 

city 

Wall  paper  if  not  otherwise  Ucensed 

Commodities  not  otherwise  Ucensed — 

On  foot 

With  wagon 

Photographer,  including  picture  frames 

Post  card  pictures  only 

Taking  pictures  on  street  or  from  house  to  house, 

ha\-ing  no  Ucensed  studio  in  city 

Physician,  surgeon,  osteopath,  or  chiropractor,  rate 

based  engross  business 

Physician,  transient,  or  vender  of  spectacles  or  medi- 
cines  

When  accompanied  by  music 

Piano,  organ,  or  player  piano,  dealer  or  agent 

Piano  or  other  musical  instrument  mechanically 

operated  in  place  not  a  music  store 

Piano  tuner 

Pickle  manufacturer  using  machinery,  or  manufac- 
turer or  aiient  maintaining  place  of  business,  sell- 
ing to  merchants,  and  making  dcUveries  in  city. . 
Pictures  or  picture  frames,  dealer,  if  principal  busi- 


Pig  iron  warrant  storage  company 

Pistols,  dealer,  except  licensed  pawnbroker  selUng 

secondhand  pistols 

Playing  cards: 

Dealer,  retail 

Dealer,  wholesale 

Post  cards  or  souvenirs: 

Wholesale  or  retail,  where  principal  business.. 
Post  cards,  retail,  where  not  principal  business. 

Potato  chip  manufacturer 

Poultry  and  eggs,  retail,  if  principal  business 

Powder,  djTiamite  or  other  explosives,  manufac- 
turer, wholesale  dealer  or  agent 

Pressing  club 

Printing  agency  or  broker  maintainmg  office  in  city 
and  soliciting  orders  for  work  to  be  done  outside 
city. 


Printing,  job,  Unotj-ping,  bookbinding  or  ruling, 

rate  based  on  gross  annual  b  usiness 

Pullman  or  sleeping  car  company 

Railroad: 

Belt,  in  city , 

Transporting  freight  and  passengers  to  and  from 

points  in  state,  maintaining  office  in  city , 

Freight  only ". 

Railroad  or  steamship  agent 

Real  estate: 

Buying,  selUng,  or  renting 

Buying  or  seiUug  and  negotiating  loans  on  real 

estate 

Buying  or  selling,  renting,  collecting  rents,  hav- 
ing paper  hanging  done  for  cUents,  and  nego- 
tiating loans  on  real  estate 

Rendering  plant 

Repair  shop,  not  otherwise  licensed,  rate  based  on 

gross  annual  business 

Restaurant  or  catd,  rate  based  on  gross  annual  busi- 
ness. 


Rolling  mill,  steel  or  wire  mill 

Roofers*  material,  dealer,  if  principal  stock,  in  addi- 
tion to  all  other  licenses 

Rubber  stamp  or  stencil  manufacturer,  or  dealer  or 

agent  thereof 

Sates: 

Dealer,  if  principal  stock 

Not  principal  stock 


1  year. , 
1  year. . 
lyear.. 
1  year.. 
1  year. . 


lyear., 
1  year. , 


1  year. 


1  year. . 

1  year.. 
1  week. 
1  year. . 


1  year. 
1  year. 

1  j'ear. 
1  year. 
1  year. , 

1  year. 
1  year. 


1  year.. 


1  year.. 
1  year.. 

1  year. . 
1  year. . 
1  j-car.. 
1  year.. 

1  week. 


1  year. 
1  year. 


1  year. 

1  year. 
1  year. 

1  year. 

1  year. 
1  year., 

1  year. , 
1  year. . 
1  year.. 
1  year. . 

1  year., 
1  year.. 


1  year. 
1  year. 


1  year., 

1  year,, 
1  year.. 
1  year. . 

1  year.. 
1  year,. 


1  year. 
1  year. 


1  year. 

1  year. 
1  year. 

1  year. 

1  year. 

1  year., 
1  year. 


$100.00 

23.00 

10.00 

150.  fiO 

25.00 


150.00-2,000.00 
60.00 


60.00 


50.00 

50.00 

3.00 

150.00 


400.00 
300.00 

150.00 

75.00 

350.00 

15.00 
5.00 


100.00 
15.00 

15.00 
50.00 
35.00 
20.00 

10.00 


lyear 15.0O-125.00 


1  week. 
1  week. 
1  year.. 


25.00 
40.  CO 
100.00 

25.00 
S.OO 


3.5.00 
200.00 

100.00 

5.00 
25.00 

60.00 
8.00 
25.00 
25.00 

250.00 
25.00 


25. 00-200. 00 
10.00 

1,500.00 

2,000.00 

1,000.00 

50.00 

35.00 
60.00 


65.00 
100.00 


13. 00-100. 00 


35.00-150.00 
100.00 


100.00 
5.00 


100.00 
16.00 


SPECIFIED  SOURCES  OF  REVENUE— ALABAMA. 


33 


Knn>   OF    DVSINESS   LICENSED. 


Period.  License  r&to. 


BIRMIKGII.\M— Continued. 


Safety  vaults,  I(>a.sin!;  compartments  in 

Sash  or  blind  factory,  ()r  ai^eiit  therefor 

Sausatje  factory,  if  i)rlncipai  busiiu'.-is 

Saw  or  planini:  null 

Scissors  or  kiufo  sharpener 

Scrip  or  fees  of  \vi  tuesses  or  oiricers  of  courts,  buying, 

selling 

Seed,  wtiolosale  or  retail,  rate  l>ased  on  average  value 

of  stock 

Sewor-pipo  factory 

Sev.-er  pipo,  sand,  lime,  and  cement,  rate  based  on 

gross  annual  business 

Sewing  machines; 

Sale  of,  if  principal  stock 

Not  principal  stoci; 

Substation 

Siioo  repairini,': 

Without  use  of  machinery 

"With  use  0  f  machinery,  rate  based  on  number  of 

employees 

Shooting  gallery 

Transient 

Sign  painter 

Skating  rink 

Slot  machine 

Soda  fouut;iin,rate  based  on  amount  of  investment. 
Soda-fountain  e.xtracts  or  sirups,  dealer,  if  not  prin- 
cipal business,  in  addition  to  all  other  licenses 

Stable: 

Livery  and  teed,  rate  based  on  number  of  stalls. . 
Livery  and  feed,  public  call  carriages,  horses 

and  mules  not  nandled  for  sale 

Eenting  stalls  by  the  day  or  conducting  hitch- 
ing yard 

Steam  heat,  supplying  to  others 

Street  railway ' 

Tailoring,  rate  based  on  gross  annual  business: 

Merchant  or  ladies' 

With  oilice  in  city  but  principal  business  out- 
side city,  soliciting  orders  and  receiving  any 

money  "in  advance 

Telegraph  compimy,  messages  between  city  and 

other  parts  of  state 

Telephone  exchange 

Telephone,  long-distance 

Terminal  station  or  depot,  for  interstate  business 

but  not  operated  by  railroad  compan 3' 

Theater  or  opera  house 

Ticket  agent— theater,  circus,  or  other  entertain- 
ment  

Ticket  scalper 

Tile  manufacturer  or  dealer 

Tin  shop 

Tires  or  accessories  for  motor  vehicles  other  than 
automobile,  rate  based  on  gross  annual  business. . 
Tobacco,  retail: 

If  not  principal  stock 

Principal  stock,  rate  based  on  average  value  of 

same 

Tobacco  and  snulf ,  wholesale,  rale  based  on  average 

value  of  stock 

Toilet  supply  company 

Trading  stamps,  coupons,  etc.,  using  to  induce  sales, 

rate  based  on  gross  annual  iiusiness 

Transient  dealer,  rate  based  on  value  of  stock 

Typewriters: 

Dealer  or  agent 

Supplies  except  stationery 

TJmbreila  mender  or  repairer 

Undertaker,  rate  based  on  gross  annual  business 

Upholsterer 

Vegetables: 

It  principal  stock 

Not  principal  stock  and  if  same  averages  over 

S2.5 

Veterinary  surgeon 

Vinegar  or  cider  manufacturer 

Warehouse 

Watchmaker  and  repairer 

Waterworks  company 

Wood  yard  or  dealer". 

Yeast,  "if  principal  business 


year., 
year., 
year.. 
yeiir.. 
year.. 

year.. 

5' ear.. 

year.. 

year.. 

year., 
year.. 
year. . 

year.. 

year., 
year., 
week, 
year., 
year., 
year., 
year.. 

year.. 

year.. 

year. . 

year., 
year. . 
year. . 


year ■    35. 00-l.JO.  00 


year ;    oO.OO^JO.OO 


S25.00 
50.00 
50.00 
50.00 
10.00 

1.M.00 

25.  00-l.iO.  00 
150.00 

15. 00-450. 00 

150.00 
35.00 
50.00 

3.00 

15.  OO-KJO.  00 
50.  00 
10.00 
15. 00 
100.00 
5.00 
15.00-150.00 

25.00 

35. 0O-S,j.  00 

125.00 

25.00 

(') 


year. 
ye;ir. 
year.. 

year. 

year. 

year.. 

year. , 
year., 
year. 

year. 

year. 

year. 

year, 
year. 


year 

80  days . 


year. 
S'ear. 
year, 
year, 
year. 

year. 


year... 
year... 
year... 
year... 
year... 
year... 
year... 
year... 


9,000.00 
1,000.00 

1,000.00 
250.00 

50.00 
100.00 
25.00 
25.00 

25.00-100.00 

10.00 

50.00-100.00 

35.00-200.00 
50.00 

500.  00-750.  00 
25.00-650.00 

100.00 

10.00 

5.00 

50. 00-250.  00 

15.00 

35.00 

10.00 
50.00 
35.00 
150.00 
12.50 

1.5.00 
100.00 


.MOBILE. 


Abstract  or  title  guaranty  company 

Abstractsof  titles,  making,  unless  licensed  as  above 

or  exempted 

Adding  machines 

Advertising: 

On  awnings,  except  owner's  individual  adver- 
tising   

On  billboards,  or  by  distribution  of  circulars, 
pamphlets,  etc.,  except  merchants'  adver- 
tisements of  their  own  goods 

In  street  cars  .contracting  for 

On  streets,  without  veliicle,  not  more  than  3 

banners  or  persons 

On  streets,  with  vehicle,  each  vehicle,  not  more 

than  3  banners  or  persons 

Willi  handbills 

Another 


1  year. 

1  year. 
1  year. 


1  day. 


1  year. . 
1  year.. 

1  year.. 

1  year.. 
1  year. . 
1  week . 


sioo.  00 


2.3.00 

50.00 


7.5.00 
150.00 


2.5.00 
10.00 


KIND   OF   BUSINESS   UCE.NSED. 


Period.         License  rate. 


(-) 


1  2  per  cent  of  gross  receipts  of  such  business  tor  preceding  year. 
•  At  the  discretion  of  the  mayor,  not  to  exceed  525. 

37905°— 18 ^3 


MOBILE— Contiouod. 


Agency,  commercial  or  credit,  etc.,  except  certain 
local  associations 

Local  credit  association 

.\gent — 

Or  owner  selling  li  vo  stock  or  horses 

Or  manager  of  ships  or  steamships 

Of  railroad  or  steamship  company  not  entering 
city 

Short  loan 

Architect 

Assigiunenls  of  wages,  dealer,  iu  addition  to  all 

other  licenses 

.\ttomey,  rale  based  on  gross  earnings 

Auction'eer: 

Real  estate  or  merchandise 

Real  estate  exclusively 

Auditor  or  expert  accountant,  rate  based  on  income. 

Automobile  repairs,  not  by  garage 

Automobile  supplies  or  accessories,  except  gasoline, 

sale  of 

Bagging  and  ties 

Bakery: 

Hand  power 

Other  power,  rate  based  on  number  of  em- 
ployees  

Balls,  public,  if  admission  fee  charged,  etc 

Bank,  rale  based  on  amount  of  capital,  surplus,  and 

imai\ided  profits 

Barber  shop,  each  chair 

Barber  supplies 

Baseball  matinee,  game  reported  by  telegraph,  if 

admission  fee  charged 

Baths,  Russian,  etc 

Bicycles,  tricycles,  and  supplies,  dealer 

BilUards  or  pool: 

1  table 

Each  additional  table 

Biscuit  or  cracker  factory,  carrying  stock,  agent 

Blacksmith,  not  horseshoer,  each  forge 

Boiler  works,  rate  based  on  number  of  workmen 

Bondsman  or  surety 

Book  agent,  first  week 

Each  subsequent  week 

Bookbinder 

Books: 

Dealer,  retail 

If  not  principal  business 

Wholesale  and  retail,  including  stationery,  etc. . 

Books  or  bookstore  suppUcs,  transient  dealer 

Bootblack,  each  chair 

Each  chair  in  barber,  oilier  shop,  alley,  or  yard.. 

Bottling  works,  rate  based  on  amount  of  sales 

Bowling,  each  alley 

Box,  barrel,  or  cistern  factory: 

If  principal  business 

If  not  prmcipal  business 

Brick,  fire 

Brickmaker,  dealer,  or  agent 

Broker: 

Customhouse 

Insurance 

Live  stock 

Merchandise,  withincity  and  to  and  from  points 
within  state .' 

Pawn 

Railroad  ticket 

Ship 

Timber  and  lumber 

All  other 

Broom  factory 

Builder  or  contractor,  repairer,  jobber,  or  printer, 

etc.,  rate  based  on  amoant  of  basiucss 

Building  and  loan  associat  ion 

Butter  and  cheese,  if  another  license  taken  out 

But:ter  dealer,  wholesale 

Cabinetmaker 

Cabinet  mantels 

Candy: 

R"etail,  if  not  principal  stock  in  trade 

Wholesale  and  retail,  rate  based  on  value  otstock 

Carbide,  dealer  or  agent 

Carpet  or  rug  cleaner 

Carpets,  sale  of ,  except  iu  furniture  store 

Carriage  and  wagon  repair  shop 

Carriages,  other  vehicles,  and  harnes.s,  etc.,  dealer  if 

stock  S2.000  or  over 

Cash  register,  adding  machine,  or  dictaphone,  etc., 

company,  dealer,  or  agent 

Cement  works,  other  than  sidewalk,  if  no  other 

license  tax  paid 

Cemetery,  having  oilice  in  city 

China,  glassware,  or  crockery: 

Retail,  rate  based  on  value  of  stock 

Wholesale  and  retail 

Chiropodist: 

Permanent 

Transient 

Cider  and  ^•inegar  factory 

Cigars: 

Factory,  rate  based  on  number  of  employees 

Vending  machine,  owner  or  agent,  selung  or 
leasing 

Retfiil,  except  in  tobacco  stores,  each  stand, 

wit  h  cigarettes 

Without  cigarettes 


year... 
year... 

montli 
year... 


year. 
year. 
year. 

year, 
year. 

year, 
year. 
year, 
year. 

year. 

year. 

year. 

.year, 
year. 

year, 
year. 
year. 

year, 
year. 

year. 


year.. 

year.. 
year., 
year., 
year., 
year., 
week . 
week, 
year.. 


year. 

year. 
year, 
year. 
year, 
year, 
year, 
year. 

year, 
year, 
year, 
year. 

year. 
year, 
year. 

year, 
year, 
year, 
year, 
year. 
year. 
year. 


year  or  less. 

year 

year 

year 

year 

year 


year, 
year, 
year, 
year. 
year. 
year. 

year. 

year. 

year, 
year. 

year. 

year. 


year  or  less . 

week 

year 


year, 
year. 


year, 
year. 


}187.00 
20.00 

7.50 
100.00 

25.00 
150.00 
30.00 

150.00 
12. 50-100. 00 

75. 00 

25.00 

12. 50-2.5. 00 

15.00 

50.00 
50.00 

12.50 

2.5.  oo-sa  00 

7.50 

30.00-200.00 
3.00 
10.00 

2.5.00 
10.00 
17.50 

40.00 
30.00 
200.00 
5.00 
30.0O-«0.00 
50.00 
3.75 
2.25 
15.00 

30.00 
7.30 

75.00 

SO.  00 

5.00 

3.00 

30.00-100.00 

10.00 

20.00 
15.00 
5.00 
50.00 

25.00 
25.00 
25.00 

10.00 

200.00 
25.00 
50.00 
50.00 

12.50 

15. 00-150. 00 
125.00 
15.00 
25.00 
15.00 
10.00 

5.00 
25. 00-«2. 50 
15.00 
10.00 
25.00 
25.00 

75.00 

50.00 

15.00 
100.00 

2aoo^to.oo 

60.00 

7.50 

2.  .50 
10.00 

C.  00-10. 00 

50.00 

10.00 

3.  To 


'  To  ba  fixed  by  city  commission. 


34 


SPECIFIED  SOURCES  OF  REVENUE— ALABAMA. 


KIND   OF   BUSINESS   UCENSED. 


Period. 


License  rate. 


MOBILE— Continued. 


Circus,  within  city  or  streets  of  city,  rate  based  on 

number  of  railroad  cars 

Civil  engineer  or  surveyor '.'.".'."."".'.'.".".',' 

Clairvoyant,  fortime  teller,  dii-ine  healVr','as'troiosist,' 

palmist ,  phrenoloiiist,  etc 

Clocks  or  watches,  sale  of,  except  in  jewelry  store  ' 
Clothing: 

Retail,  rate  based  on  value  of  stock. . 

Wholesale  and  retail 

Coal,  coke,  or  charcoal; 

Wholesale  or  supplying  to  vessels 

Retiiil,  or  soliciting  retail  orders  in  city . 

Retail,  quantities  less  than  one-quartc"r  ton  eacli 

Coal  peddler,  in  addition  to  vehicle  license,  first 

w^on _ 

Each  additional  wagon [['.'.'.'.'..". 

Coffee  roaster '.'.','.". 

Coffee,  tea,  and  spice  store  or  either 

Coffee,  tea,  and  sugar,  dealer 

Cold  storage  warehouse '.'.'.'.'.'..'. 

Confectioner,  retail '.'.'.'.'..'.'. 

Cookshop '.'.'.'.'.'.'.'. 

Cooperative  home  purchasing  or  in  vestment  com- 
pany   

Coppersmith  or  manufacturer  of  stills  or  worms 

Cotton: 

Buyer,  rate  based  on  number  of  bales  handled 

Classer  or  weigher 

Compress '.'.'.'.'.'.'.'.'..'. 

Dealer  in  loose  cotton '.'.'.'.'.'.'. 

Factor,  rate  based  on  number  of  bales  received 

Kckery 

Storage,  rate  based  on  number  of  bales  handled 

Creosotmg 

Debenture  company  or  agent .'..'. 

Delicatessen  store,  not  otherwise  licensed 

Dentist,  rate  based  on  gross  annual  income 

Detective  agency 

Directory,  compiling  or  selling.! ! 

Dog  and  pony  show 

Doors, sash,  and  blinds,  dealer...'. 

Drainpipe  or  sewer  layer,  except  plumber 

Dray,  wagon,  or  other  horse  vehicle  used  for  ijusi- 

ncss,  rate  based  on  number  of  horses. 
Dredging  company 

Dry  dock  or  marinerailway.rate  based  oil' tonnage' 

of  vessels  accommodated 

Dry  goods,  rate  based  on  value  of  stock: 

Retail 

Wholesale 

Drugs:  

Retail.rate  based  on  value  of  stock 

Wholesale 

Wholesale  and  retail 

Dyehouse 

Electrical  contractor,  selling  n'o  fiitiire's 'noreoii- 
ducting  shop,  rate  based  on  number  of  helpers. 

Electricllght  company 

Electric  or  oxy-acetylene  welding. '. 

Electric  supphes:  

With  privilege  of  doing  jobs  and  repair  work 
rate  based  on  value  of  stock. . . 

In  connection  with  stock  of  goods  otiierwise 

licensed 

Elevator,  grain !!!!!!!.!!!!!! 

Elevator  agent,  salesman,  or  repairer 

Engraving  establishment 

Excelsior  factory 

Express  company,  business  between  (<itvaiid other 

parts  of  state 

Feather  or  mattress  renovator. 

Feed  and  grain;  

Retail— 

If  stock  less  than  SoO  or  other  license  tax 

paid 

Stock  exceeding  $50 '. 

Wholesale 

Ferris  wheel [.'. 

Fertilizer;  

Manufacturer  or  dealer,  if  principal  business 
In  connection  with  other  business,  rate  based' 

on  amount  of  sales 

Fire  or  vTcck  sale,  except  sale  of'sajvage  from'fli-e 

or  wreck  in  city 

Fireworks:  

Retail 

Wholesale  and  retail 

Fish:  

Retail 

Wholesale  and  retail 

Florist '.'.'.'..'. 

Flour  dealer,  other  than  wiioiesale  grocer 

Flying  horses 

Foundry  or  machine  sliop/rate' based 'on' number' 

of  employees 

Freight  inspect  inn  bureau 

Fruit  or  vogetalilcs,  from  car,  each  car 

Fruit,  retail,  rate  based  on  value  of  stock- 

If  principal  stock 

If  not  prmcipal  stock 

Fruit  trees,  shrubs,  plants,  etc.,  trader 


1  day... 
1  year.. 


1  week. 
1  year.. 

1  year. . 
1  year.. 

1  year.. 
1  year.- 
X  year. . 

1  year.. 
I  year. . 
1  year. . 
1  year... 
1  year. . , 
I  year.., 
1  year. . , 
1  year... 


1  year. 
1  year. 

1  year. 
1  year. 
1  year., 
1  year., 
1  year. , 
1  year. , 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  day.. 
I  year.. 
1  year. . 

1  year. . 
I  year.. 


1  year. 
1  year. 

1  year, 
1  year, 
lyear., 
1  year.. 

1  year. , 
1  year. . 
1  year.. 


I  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 


1  year 

1  year 

1  year 

1  week  or  less 


1  year. 

1  year. 


$100. 


-S250.00 
17.50 

125.00 
6.50 

7. 50-75. 00 
100.00 

100.00 
30.00 
5.00 

5.00 
2.50 
20.00 
40.00 
75. 0« 
100.00 
25.00 
15.00 

125.00 
50.00 

37.  50-150. 00 

10.00 

300.00 

SO.  00 

.50. 00-150.  00 

50.00 

50.00-250.00 

150.00 

156.25 

15.00 

6.  OO-IOO.  00 

25.00 

50.00 

75.00 

20.00 

15.00 


(. 


1  year.. 

1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  week. 


1  year. 
1  year. 


1  year. 
1  year. 
1  year. 


Fruit,  wholesale,  tropical  fruits  exclusi'vely  '.'.'.'.'.'.'.'.'\  1  year! '.'.'.'.'. 
'  But  not  to  exceed  2  per  cent  of  gross  receipts. 


75-12. 50 
100.00 

25. 00-200. 00 

6. 00-75. 00 
150.00-300.00 

6. 00-50. 00 
100.00 
125.00 
30.00 

16.00-20.00 

'2,000.00 

20.00 


15.00-75.00 

10.00 
250.00 
25.00 
25.00 
50.00 

500.00 
10.00 


5.00 
12.  50 
75.00 
25.00 

100.00 

25.00-100.00 

375.00 

5.00 
18.75 

25.00 
50.00 
15.00 
25. 00 
25.00 

l.j.  00-50. 00 
250.00 
10.00 

7. 50-20. 00 

7.50-12.00 

20.00 

50.00 


KIND   or   BUSINESS   UCENSED. 


Period. 


License  rate. 


MOBILE— Continued. 


Furnishing  goods,  men's,  rate  based  on  value  of 
stock 


Furniture  factory "!'.'.".'.'."]!'. 

Furniture  or  household  goods,  canvasser.' ,' 

Furmture,  retail,  rate  based  on  value  of  stock  .. 

Gas  company 

Gas  fitter  or  plumber,  in  connection  with  other 
licensed  busmess 

Gasolme-fllllng  station,  retail'  rate  based  on" gross 
basmess 

Gas  stoves  or  fixtures,  if  princip'a'ls'tock'i'n  trade 

General  merchandise  it  value  of  stock  does  not  ex- 
ceed ?50  and  other  license  taxis  paid . . . 

Glass,  other  than  common  window  ... 

In  coimectinn  with  other  licensed  business 

Glass  works,  art,  rate  based  on  number  of  artisans 

Grocer,  rate  based  on  value  of  stock: 
Retail 

Wholesale !.]!!!!!!!!!!!! 

Additional  if  selling  feed '..'. 

Gunsmith,  selling  firearms,  cutlery,  fisiiiiig  tackle, 

etc ' 

Hardware,  rate  based  on  value  of  stock: 

Retail 

Wholesale 

Harness  and  saddlery,  wholesale  aiid  retail,  rate 

ba.sedon  value  of  stock 

Hat  cleaner  or  renovator " 

Hats  and  caps: 

Retail,  rate  based  on  value  of  stock 

Wholesale 

Horseshoer,  1  forge .V.V/.^/.V/.V/^. . . . . . . 

Each  addit  iftnal  forge " 

Hot  drinks,  selling,  except  in  coffee  saloon  or  res- 

taurant 

Hotel,  boarding  house,  lodging  house,  rate  based  on 

capacity 

Additional  for  hotel  with  restaiiraiit  or  room  for 

dancing  and  refreshments 

House  and  carpet  cleaning 

Icecream: 


1  year. . . 
1  year. . . 
1  year... 
1  year... 
1  year... 


1  year. 


Retail,  rate  based  on  price  per  plate 
Wholesale.  k       f     t- 


Ice  dealer,  except  dealer  in  ice  produced  in  factory 
licensed  in  city; 

Without  wagon 

Wholesale  or  retail '.'.'.'.'.'.'.'.'.'..'. 

Ice  factory  or  plant,  producing  or  deiivering  ice  in 
city,  whether  manufactured  in  city  or  not,  rate 

based  on  capacity 

Infirmary  or  sanitarium 

Insurance: 

Adjuster 

Company  or  underwriter,  on  each  sioo  or  inajor 
fraction  therof  of  gross  premiums  on  property 
in  city  during  preceding  year,  less  premiums 
returned — 

Fire 

Marine '.'.'.'.'..'. 

Company  or  underwriter,  except  as  speciified 
above  and  except  fraternal  insurance  com- 
pany, etc 

Additional  on  each  SlOO  or  major  fracticmtiiercof 
of  gro.>s  premiums  on  business  in  oity  during 
preceding  year,  less  premiums  returned 

Intelligence  office  or  employment  agency 

Investment  company  or  a^'ent  thereof 

Iron  broker  or  agent  for  railway  supplie's,'no't 'other- 
wise licensed  

Iron  rail  dealer,  if  no  other  license  ta.x  paid '. 

If  other  license  tax  paid .----. 

Iron  safes, exclusively,  dealer  or  ageii't. '. !  i 

If  not  principal  biisuiess 

Jewelry,  imitation,  plated,  etc.:     

Retail,  if  no  other  license  tax  paid 

If  other  license  tax  paici 

Wholesale 

Jewelry,  watches.clocks,  diamonds,  preciousstones 
etc.,  wholesale  orretail,rate  based  on  value  of  stock 

Juggler,  feats  of  agiUty,  etc 

Junk  dealer: 

Bottles, sacks,  barrels  or  boxes,  buying  orselling 

onstreets " 

Hides  and  wool 

Old  metals,  waste  paper,  rags,  rope"  rubber  'or 

bagging,  etc 

Nonmetailic  materials '.". 

Ladies'ready-to-wear  garments,  rate  based 'oii 'value 
of  stock 

Land  or  land  and  development  company  or  'agent' 

Landscape  gardener 

Laths  and  shingles,  if  other  license  tax  paid 

Laundry: 

Power 

Hand ....V.V/.^....V//.V^/.. 

Leather  and  findings '.'.'.'.'. 

Lighting  or  heating  company  or  ageiit.'o'tiier  tiian' 

electricity  or  gas 

Lightning  rod  agent,  putting  up  work  in  citv . . . 

Lime  and  cement  dealer " 

Lithographer '.'.'.'.'.'.'.'.'. 


1  year. . 
1  year. 

1  year. 
1  year., 
1  year., 
1  year., 

1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year.. 
1  year.. 

1  year. . 
1  year.. 

1  year.. 
1  year.. 
1  year. . 
1  year. . 

1  year.. 

1  year. . 

1  year. . 
1  year.. 

1  year.. 
1  year. . 


1  year. 
1  year. 


1  year. 
1  year. 


1  year. 


1  year. 
1  year. 


1  year. 


1  year. 
I  year. 
1  year. 


1  year. 
1  year. 
1  year. 
1  year. 
1  year., 

1  year.. 
1  year. . 
1  year.. 


$«. 00-St5. 00 
25.00 
30.00 

10.00-150.00 
1,250.00 

50.00 

25. OO-lOO.Oo 
62.50 

6.00 

2,1. 00 

10.00 

10.00-25.00 

6. 00-75. 00 

125.00-150.00 

25.00 

25.00 

6.00-60.00 
115.00-175.00 

12.50-22.50 
10.00 

6.00-30.00 
75.00 
10.00 
5.00 

15.00 

10. 00-125. 00 

25.00 
15.00 

5. 00-10. 00 
30.00 


5.00 
75.00 


25.00-75.00 
50.00 


1  year 

1  exhibition . . 


1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. , 
1  year., 
1  year. , 

1  year.. 
1  year., 
1  year. . 

1  year.. 
1  year.. 
1  year. . 
1  year. 


50.00 


M.OO 
2  2.00 


'50.00 


1.00 

50.00 

300.00 

25.00 
25.00 
15.00 
25.00 
12.50 

20.00 

6.  GO 

25.00 

25.00-100.00 
7.50 


7. 50 

looioo 

100.00 
50.00 

6. 0045. 00 
25.00 
10.  OO 
10.00 

75.00 
35.00 
12.50 

75.00 
62.50 
25.00 
25.00 


2  New  company,  flat  minimum  license  of  8100,  adjusted  at  end  of  i 

3  New  company,  flat  minimum  license  of  $50  for  year  or  less. 


SPECIFIED  SOURCES  OF  REVENUE— ALABAMA. 


35 


KIND    OF   BUSINESS   UCENSED. 


MOBILE— Continued. 


Locksmitli,  it  locks,  keys,  etc.,  sold,  except  in  hard- 
ware store 

Lumberyard,  if  shingles  or  lumber  sold  therefrom... 

Limch  room,  without  tables 

Luncli  wa;;on  on  streets 

Machinery,  implements,  or  tools,  dealer  or  agent, 

except  in  hardware  stores 

Machine  shop  or  wireworks,  rate  based  on  numlxir 

of  employees 

Manicure,  or  proprietor  of  beauty  parlor 

Manuf;uturer's  agent,  selling  hardware,  building 

material,  etc 

Marble  yard  or  stone  dealer,  rate  based  on  number 

of  employees 

Mattress  manufacturer 

Meat,  fresh,  retail,  rate  based  on  amount  of  business. 
Additional  for  sale  of  vegetables,  fruits,  poultry, 

fish,  and  oysters 

Merchant  t:iilor  or  acent  therefor,  if  principal  place 

of  business  is  outside  of  city 

Messenger  ser^^ce,  except  telegraph 

Milk  and  ice-cream  depot 

Selling  ice  cream,  coif  ee,  and  sandwiches 

Milk  dealer,  delivering  other  than  his  o\\ti  product, 

each  wagon 

If  2  or  more  Ucenses  taken  out 

Mill: 

Com,  grits,  or  flour 

Cracked  com 

Mill  suppUes,  rate  based  on  value  of  stock 

Millinery: 

Retail,  rate  based  on  value  of  stock 

Wholesale 

Molasses,  blackstrap 

Monkeys,  exhibitor  of,  or  organ  grinder 

Motor  boat  supplies 

If  engines  sold 

Motorcycles  and  supplies 

Motor  vehicle  engaged  in  business  of  transportation 

similar  to  that  of  street  railways 

Mo\'ing-picture,  phonograph  or  like  exhibitions, 

rate  based  on  seating  capacity 

Additional ,  if  displaying  advertisements  of  other 

business 

Music  store,  selling  music  and  musical  instruments 

other  than  pianos  and  organs 

Naval  stores 

News  butcher  on  trains,  etc 

Newspaper: 

Advertising  scheme 

Daily 

If  not  published  in  city,  but  sold  on  streets  — 

Weekly  or  monthly 

News  stand 

Notions  and  novelties,  wholesale 

Office  and  store  fl.xtures 

Oil: 

Crude  or  fuel  exclusively- 
Retail 

Wholesale 

Illuminating,  peddler  on  streets,  retail,  each 

vehicle,  in  addition  to  vehicle  license 

All  other  oil  or  grease,  retail,  or  wholesale  and 
retail  if  principal  business,  in  addition  to 
license  for  peddling,   or  for  gasoUne-flUing 

station 

Opera 

Opticians,  or  dealers  in  eyeglasses,  etc.,  if  principal 

business 

If  not  principal  business 

Orient  al  goods,  rugs,  carpets,  etc. ,  sale  of 

Oysters: 

Retail 

Wholesale 

Oyster  stand 

Packing  house,  company,  branch,  or  agent  solicit- 
ing orders  for  or  selling  certain  meats,  packing- 
hou.so  products,  etc.,  if  principal  articles  dealt  in. . 

Meats,  wholesale 

Paint  manufacturer 

Paints,  oils,  and  leads  used  in  painting  trade,  rate 

based  on  value  of  stock 

Pants,  or  pants  and  overalls  factory,  rate  based  on 

number  of  workmen 

Paper; 

Wholesale  exclusively 

In  connection  with  otherlicensed  business 

Pawnbroker  or  jeweler  doing  pawn  broking  busi- 
ness or  selling  deadly  weapons,  etc.,  in  addition 

to  jeweler 's license 

Peanut  or  pop-corn  roaster,  or  dealer,  if  no  other 

li(.'ensetaxispaid 

Peddler: 

Canvassing  or  taking  orders  for  certain  articles, 
if  tit  loret;iinod,  or  conditional  sale  made,  and 

no  other  license  tax  paid 

Itinerant,  except  as  other\nse  provided 


1  ycjir.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year.. 
1  year. . 

1  year.. 

1  ye^r. . 
1  year.. 
1  year.. 

1  year. . 

1  year.. 
1  year., 
lyear.. 
1  year.. 

1  year.. 
1  year.. 

1  year.. 
1  year. . 
1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  week . 
1  year.. 
1  year.. 
1  year.. 

1  year. . 

1  year. . 


1  year. , 
1  year. , 
1  year. 


1  year 

1  year 

lyear 

lyear 

lyear 

lyear 

1  year  or  less 


1  year. 
1  year. 


1  year. 


1  year 

1  performance 


1  year. 
1  year. 
1  year. 


1  year. 
1  year. 
1  year. 


1  year.. 
1  year.. 
1  year.. 

I  j-ear., 

1  year. 

lyear. 
lyear. 

1  year. 
1  year. 


Resident,  selling  lunches,  candy,  and  fruit  from 
baSKets  on  streets 


1  month 

1  year 

1  month 

1  month 

lyear 

*  1  per  cent  of  gross  sales  of  merchandise  of  all  kinds  during  preceding  year. 


Occupying  a  fixed  station. 
From  wagon 


1  year 

1  week 

Each  addition- 
al week 


$6.f)0 
50.00 
10.00 
2.5.00 

150.00 

12.  50-20. 00 
10.00 


20. 00-25. 00 

31.25 

35. 00-75. 00 

2.5.00 

30.00 
1,5. 00 
12.50 
27.50 

10.  CO 
5.00 

50.00 

1.5.  no 

100.00-150.00 

6. 00-25. 00 
2.5.00 
25.00 
3.00 
15.00 
25.00 
25.00 

50.00 

125. 00-200. 00 

25. 0.1 

50.00 
187.50 
12.60 

31.25 
30.00 
28.00 
10.00 
12.50 
150.00 
40.00 


KDTO  OF  DUS1NES9  LICENSED. 


Period. 


License  rat<>. 


31.25 
125.00 


(') 


7.50 


15.00 

7.50 

100.00 

6.00 

25.00 

5.00 

250.00 

260.  Ofl 

10.00 

9. 00-45. 00 

18.75-30.00 

.50. 00 
26.00 

200.00 

10.00 

100.00 
5.00 


3.75 

1.00 
10.00 
1..50 
2.50 
25.00 


MOBILJC— Continued. 


Pom.y  arcade 

Phosphate  chemical  company,  manufacturing  pat- 
ent medicine 

Photographer,  etc 

Having  no  licensed  studio 

Photographic  supplies,  cameras,  kodaks,  etc 

Physician,  surgeon,  osteopath,  etc.,  rate  based  on 

gross  income 

Physician,  transient,  or  vender  of  spectacles,  pat- 
ent medicines,  etc 

With  music  or  tricks  to  attract  crowd 

Piano  or  or;;an  dealer,  or  aeet  t  oxchisively,  rate 

based  on  number  of  instrument  sin  stock 

Piano  or  other  musical  Instrument  operated  by 
power  not  manual,  in  place  other  thanmusiestore . 

Pictures  and  picture  frames,  or  either 

Pile  driver 

Pistol  or  ritlo  gallery 

ria>ing  cards,  sale  of 

riumber  or  pipe  fitter: 

Selling  fixtures  or  conducting  shop 

Another,  rate  based  on  niunberoi employees... 

Pottery  or  earthenware,  dealer 

Poultry  and  eggs,  retail: 

If  principal  business 

If  stock  not  exceeding  t50,  in  connection  with 

1  other  licensed  business 

If  stock  not  exceeding  $5 ),  in  connection  with 

2  or  more  other  licensed  businesses 

Poultry  food,  areiit  or  deuler,  retail 

Pressing  or  clothescleaning,  proprietor  or  agent . . . . 
Printer,  job,  or  solicit  or  of  printing  work,  rate  based 

on  gross  annua  1  inecme 

Produce,  including  eggs,  butter,  poultry,  vegetables, 

fruit,  etc.: 

Wholesale  and  retail,  rate  based  on  class 

Retail  only 

Public  bath,  each  tub 

Public  hall 

If  colTee  is  served,  rate  based  on  charge 

Pulp  plaster  factory,  or  office  therefor  in  city 

Railroad  sleepint.'-c"ar  comnany,  operating  in  city . . . 
Real  estate  business , selling ,  rent ing  or  negotiating 

loans  on,  rate  based  on  income 

Realty  investment  company 

Restauran  torcafi5,rate  based  on  charge  for  ordinary 

meal 

Roofing  materials,  manufacturer  or  dealer 

Roofing  of  certain  kinds,  putting  on 

Eoof  painting,  not  in  connection  with  other  busi- 


ness . 


Rubber  stamp  dealer 

Safety  deposit  vaults,  leasing  compartments  in 

Sail  or  awning  maker 

Sand  or  gi-avel  dealer 

Saw  or  plamng  mill,  owner  or  agent  taking  orders  or 

delivering  or  having  olhce  in  city 

Scavenger 

Seed  dealer,  rate  based  on  value  of  stock 

Selling  any  article  in  city  with  exhibition  in  con- 
nection  

Sewer  or  drain-pipe, dealer  other  than  plumber 

Sewing  machine  company,  or  agent  therefor,  if 

principal  stock 

Sewing  machines,  if  not  principal  stock,  dealer 

Sewing  machine  repairing 

Shingle  mill,  taking  orders  or  dcUvering,  or  ha\  ing 

olfice  in  city 

Shipping  nuLster 

Ship  chandler,  dealer  or  agent  therefor 

Shell,  marine  or  other  curio  dealer 

Shipper  or  buyer  of  vegetables,  etc.,  wholesale 

Shoes  and  boots: 

Retail,  rate  based  on  value  of  stock 

Wholesale 

If  not  principal  stock 

Repair  shop,  with  machine,  other  than  ordi- 
nary sewing  macliine 

Side  show  or  cxliibition  of  paintings,  freaks,  curios- 
ities, etc 

Sidewalk  ( cement )  or  curbing  contractor,  rate  based 

on  number  of  employees 

Slot  or  vending  machine 

Sign  painting 

Skating  rink , 

Soap  works  or  factory 

Soda  fountain,  rate  based  on  capital  invested 

Soda  water  or  other  soft  drinks,  sale  of  in  bottles 

Stable: 

Livery  or  feed 

Sale 

Stationery: 

Retail,  other  than  at  bookstore 

Wholesale 

Stave  manufacturer 

Staves  in  the  rough,  wholi'.sale 

Steam  railroad,  rate  based  on  gross  earnings,  on 
business  witliin  city  to  and  from  points  within 

state 

Stevedore,  rate  ba.sed  on  t  onnage  of  vessels  loaded . 
Stockyard  proprietor  or  dealer  taking  orders  for  live 

stock  in  city 

Stoves,  cooking  and  heating,  sale  of  except  in  bard- 
ware  store,  rate  based  on  value  of  stock 

Street  railroad 


1  year.- 

lyear.. 
1  year.. 
1  week . 
1  year.. 

1  year.. 

1  week. 
1  week. 

1  week. 

lyear.. 
lyear.. 
lyear.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 


1  year. 

lyear. 

1  year. 
1  year. 
1  year. 

I  year. 


1  year.. 
1  year., 
lyear.. 
lyear.. 
1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year. . 

1  year. . 
1  year., 
lyear.. 

1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year. . 

1  week. 
1  year. . 

1  year. . 
1  year. . 
1  year.. 

1  year. . 
1  year. . 
1  year,, 
1  year,, 
1  year.. 

1  year.. 
1  year, , 
1  year.. 

1  year. . 

1  week. 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year  or  less. 


1  year. 
1  year. 


1  year. 
1  year. 
1  year. 
1  year. 


1  year. 
1  year. 


1  year. 
1  year. 


t«0.00 

25.00 

Z5.00 

5. 00 

12.50 

n.  00-100. 00 

31.25 
62.50 

2.5.00-100.00 

25.00 
)2.50 

30.00 
25.00 
5.00 

50.00 

20.00-25.00 

12.50 

20.00 

7.50 

5.00 
5.00 
15.00 

10.00-25.00 


50.00-75.01 

25.  OJ 

1.00 

15.00 

25. 00-50.  00 
37.  rx) 
50.00 

25.00-50.00 
62.50 

25.00-50.00 
25.00 
25.  CO 

5.00 
6.00 
25.00 
10.00 
25.00 

60.00 

10.00 

2.50-15.00 

62.50 
15.  UO 

62.50 
25.00 
10.00 

25.00 

100.00 

76.  (0 

5.  CO 

75.00 

6.00-75.00 
100.00 
M.OO 

15.00 

18.75 

25.00-60.00 
5.00 
6.00 

50.00 

10.00 

5.00-7.5.00 

10.00 

37.50 
25.00 

6.00 

7.5.00 
60.00 
100.00 


r50.0O-I,,5OO.0O 
25.  00-W.  00 

75.00 

5. 00-30. 00 
1,500.00 


36 


SPECIFIED  SOURCES   OF   REVENUE— ALABAMA. 


KIND    OF   BUSINESS   LICENSED. 


MOBILE— Continued. 


Suit  or  clothing  club,  or  at^t'nt  or  solicitor  thereof, 

for  the  purpose  of  supplying  clothing  hy  lot 

Tailor: 

Merchant 

Without  stoclc 

Taxicab,  operated  from  garage,  olTice,  or  stand... 
Telegraph  company,  messages  to  or  from  points 

within  state 

Telephone  system,  rate  based  on  annual  ser%ico 

charge 

Long-distance,  service  from  city  to  any  points 

within  state 

Theater,  rate  based  on  amoimt  of  admission  cliargc . 
Additional,  each  person,  firm,  etc.,  advertising 

on  curtain 

Theatrical,  musical  or  similar  exhibition 

Tile  dealer,  la^'cr,  or  manufacturer 

Timber  inspector 

Timber  or  luml^er,  wholesale 

Tinsmit  h,  sheet-iron  worlcer,  or  slater,  rate  based  on 

numlx^r  of  woricraen 

Tinware,  sale  of,  except  by  tinsmith  or  in  hardware 

store 

Tobacconist: 

Retail ,  rate  based  on  value  of  stoclc 

Wholesale 

If  principal  stoclc  is  not  tobacco  or  cigars 

Additional  for  cigarettes 

Toilet  or  towel  supply  company 

Toy  dealer,  rate  based  on  value  of  si  ock 

Trading  stamps,  coupons,  or  boo'cs  for  premiums 

or  discounts  on  cash  purchases,  issuing,  each 

Transfer  or  baggage  company 

Additional  operating  storage  warehouse,    rate 

based  on  gross  storage  receipts 

Transient  book  canvasser 

Transient  merchant,  salesman,  etc.,  selling  to  other 
licensed  merchants  or  manufacturers,  if  goods  de- 
livered when  sale  made 

Trunk  and  valise  manufacturer  or  dealer,  rate  based 

on  niunlier  of  employees 

Trunks^  valises,  hand   bags,  etc.,  sale  of,  if  not 

principal  stock 

T^-pewTiters  and  supplies,  sale  of 

Typewritersupplies,  if  no  otherlicense  tax  is  paid. . . 

Undertaker 

Additional  for  each  carriage  kept 

Upholsterer 

Vegetables^  retail: 

Including  fruits 

Sold  in  otherwise  licensed  store,  not  including 

fruits 

Veneering  plant 

Veterinary  surgeon 

Vulcanizing 

Wall  paperer  or  decorator 

Water  heater  agent 

Water,  sale  of  to  water  craft 

Wharfinger  for  steamboats  or  ocean  vessels  or  their 

cargoes 

Wheehvright ,  rate  based  on  number  of  employees 

Wild  West  show  or  like  exhibition 

Wireworker,  gold  or  plated  wire 

Wood: 

Dealer  in  slab  wood ,  shingle  blocks,  timber  ends, 
drift  wood,  and  refuse  of  woodworking  mills. . 
Yard,  or  dealer  in  hardwoods,  soliciting  or  de- 
livering orders  in  city 

Woodworking  manufacturer,  in  city  or  having  office 

in  city,  rate  based  on  number  of  employees 

Writing  on  cards,  glass,  or  like  pursuits 

Yeast  dealer,  e.xclusively 


1  year.. 

1  year. . 
1  year. . 
1  year.. 

1  year.. 

1  year.. 

1  year., 
lyear.. 

1  year.. 
1  week. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year. . 
1  year. . 

lyear.. 
1  year.. 

1  3'ear.. 
1  week. 


1  year.. 

1  year. . 
1  year. . 
lyear.. 
1  year. . 
1  year., 
lyear.. 

1  year. . 

1  year. . 
1  year. . 
1  year. . 
lyear.. 
lyear.. 
1  year.. 
1  year. . 

lyear.. 
1  year. . 
Iday.. 
Iweek. 


1  year.. 

lyear.. 

1  year. . 
1  week. 
1  year. . 


MONTGOMERY. 


Abstracts  oftitles,includingprivilege  of  negotiating 

I  oans  on  real  estate 

Accountant  or  auditor 

Adding  machiue,  agent,  solicitor,  or  dealer 

Advertising: 

Agent  contracting  for 

Device,  operating  or  owning 

In  street  cars 

On  streets,  by  parading  with  banners  or  music 

In  theaters,  motion-picture  houses,  etc.,  by 

stereopticon  or  the  like 

Agency: 

Having  office  in  city  but  representing  business 

in  another  part  of  state 

To  conduct  special  sales 

Or  other  business  not  otherwise  provided  for  — 
Architect,  except  for  first  3  years  in  practice  or  su- 
perintendent of  building,  or  both 

Artificial  stone,  inanufactiuer  or  dealer,  or  cement 

or  similar  worker 

Athletic  clul) 

Attorney,  except  for  firsts  years  in  practice 

Auctioneer,  except  at  judicial  executors'  or  guar- 
dians' sales 


S150.  00 

30.00 
15.00 
7.75 

250.00 

500.00-2,000.00 

500.00 
200. 00-250. 00 

23.00 
25.00 
25.00 
12.50 
125.00 

15.00-25.00 

6.00 

6.0O-4.5.00 
60.00 
25.00 
10.00 
10.00 

5. 00-18. 75 

312.50 
20.00 

10. 00^0. 00 
IS.  75 


31.25 


6.00 
50.00 

6.00 
50.00 

1.00 

6.00 

50.00 

5.00 
37.  SO 
20.00 
10.00 
12.60 
25.00 
50.00 

250.00 

15.00-25.00 

75.00 

6.50 


6.00 

18.75 

25.00-75.00 
6.50 
31.23 


1  year. . 
lyear.. 
1  year. . 

1  year. . 
lyear.. 
1  year.., 
1  year... 
1  month 
1  week.. 

1  year. . , 

1  year.., 
1  year.., 
1  year. . , 

1  year... 

1  year... 
1  year... 
lyear.. 

1  year. . 
Iday... 


$100.00 
20.00 
50.00 

10.00 
15.00 

200. no 

25.00 
5.00 
2.00 

50.00 


50.00 
50.00 
50.00 

20.00 

25.00 
10.00 
20.00 

50.00 
5.00 


KIND    OF   BUSINESS   LICENSED. 


Period. 


License  rate. 


MONTGOMERY— Continued. 


Automobiles: 

AccessorieSjdealer,  rate  based  on  value  of  stock . . 

1  year. 

$25. 0O-S450. 00 

Dealer  or  solicitor. . .. 

1  year. 

50.00 

50.00 

If  Conducted  by  licensed  automobile  dealer. 

1  year. 

23.00 

35.00 

25.00 

Taxicab,  omnibus,  etc.. 

1  year 

25.00 

If  usual  charge  less  than  25  cents  per  pas- 
senger                                  ... 

1  year 

100.00 

Awnings,  manufacturing  or  erecting 

1  year. 

15.00 

Bagging  or  ties,  or  both,  sale  of,  if  princinal  stock 

Bags,  cloth  or  jute,  new  or  secondhand,  wholesale, 

25.00 

2,5.00 

Bakery... 

1  vear. 

40,00 

Additional,  each  hor3&-dra'.vn  wagon 

Additional,  each  mechanically  propelled  ve- 
hicle   

lyear 

10.00 
20.00 

Bail,  concert,  or  musical  entertainment 

1  entertain- 
ment. 

1  vear 

5.00 

Bank  or  dealer  in  exchange,  rate  based  on  amount 

ofcapiLal,S!irplus,  and  undivided  proiits  , 

10.00-200.00 

1  year 

5.00 

50.00 

Baseball  matinee.  ...                                      

1  matinee 

1  year 

2.50 

25.00 

12.50 

Billpostingorbill  distributing  or  tacking  signs, 
except  for  licensed  merchants. . .          

1  year 

25.00 

Itinerant 

1  vear. 

10.00 

5.0O 

Blacksmith  or  horseshoer,  each  forge 

Blue  prints  or  maps,  maker  of 

1  year 

1  year 

10.00 
25.00 

Bondsman,  judicial  or  court 

1  year. 

50.00 

Books,  maps,  periodicals,  pictures,  and  paintin-js, 
or  stationery,  canvassing  for  or  selling  or  deliv- 

25.00 

Bootblack,  each  chair                            

6  months 

3  months 

1  vear 

15.00 
10.00 
4.00 

10.00 

Bowie  knives  or  dhlcs,  dealer 

1  year 

100. 00 

Bowling,  box  ball, tenpins,  etc.: 

1  alley  or  track 

1  year 

1  year      

25.00 

Each  additional  alley  or  track 

Brick: 

10.00 

50.00 

Maker  each  plant                           

1  year 

50.00 

Maker  or  agont  thorefor,  soliciting  orders  or 
delivering  brick  not  made  in  city  or  within 

75.00 

Broker,  selling  from  cars  goods  shipped  into 

25.00 

Builder  or  contractor 

1  year 

■20.00 

50.00 

Candy: 

60.00-500.00 

10.00 

100.00 

1  year 

1.00 

10.00 

3  months 

1  vear      

5.00 

Cash  register;  dictaphones  or  like  devices,  agent, 

50.00 

25.00 

Ceraeterv  company  or  agent  having  office  in  city 

1  vear    

100.00 

10.00 

1  year 

25.00 

10.00 

1  year 

5.00 

Cigars: 

1  year 

23.00-450.00 

Dealer  in  connection  with  other  business,  rate 

1  year    

5.00-15.00 

10.00 

Circus,  menagerio,  or  niuseimi  imder  same  canvas, 
or  parade  of  either; 
Within  citv,  if  almission  charge  less  than  25 

1  day 

100.00 

Extra  charge  of  25  cents  or  less  for  reserved 

1  day     

125.00 

Admission  charge  more  than  25  cents  and 

1  day       

300.00 

Kach  addition- 
al day 

1  dav     

76.00 
20.00 

Without  citv  but  within  its  police  jut  isdiction.. 
Additional  for  anvsideshow  accompanying. 

Civil  engineer  except  for  first  3  years  in  practice 

Clairvoyant,  fortime  teller,  a^trologist,  phienolo- 

1  daV 

50.00 

20.00 

1  year 

1  month 

20.00 
50.00 

Cleani'ng,  carpets,  rugs,  etc.,  other  than  vacuum 

5.00 

Cleaning  and  pressing: 

10.00 

Cleaning,  pressing,  including  privilege  of  re- 

1  year 

2.5.00 

Cleaning  and  dyeing  establishment,  including 
al  1  of  above  specified  privileges  without  addi- 

1  year 

40.00 

Clothin,?,  to  bo  made  without  city,  taking  orders 
for,  liv  sample,  and  maintaining  ofiice  in  city... 

1  year 

■;o.  00 

1  Plus  one-fourth  of  1  per  .cut  of  amoimt  of  each  contract. 


SPECIFIED  SOURCES  OF  IlEVENUE— ALABAAIA. 


37 


KINU    OF    DUSIKESS   UCENSED. 


License  rate. 


MONTGOMERY— Continued. 


Coal  or  coke,  or  both,  dealer: 

With  yard  in  city,  an  i  stock  ot  at  least  $1,000... 

Without  yard,  stock  ot Sl.OOO 

Without  yard  oiitnJe  city,  but  taking  orders 

and  dolivorins:  in  city 

RetiilinE  of  coil  in  lots  of  quirter  ton  or  less 

or  woo  1  inlotsof  quarter  cord  orle,^3 

Coffee  roaster 

Cold  storage 

Collecting  agency 

Commercial  broker,  resi  ling  and  haying  office  in 

city 

Cordage  factory 

Cotton: 

Broker  or  buyer 

Buyin;;  by  1  icensed  merchant  except  for  piir- 

po.^e  of  tra  ie 

Buying  on  streets 

Compress 

Factory  

G  in  or  press,  or  both 

Pickery' 

Warehouse 

Cottonsoed-oil  products,  manufacturing  or  selling 

at  wholesale 

Cracker  factory,  or  agent  therefor,  in  city,  rate  based 

on  value  of  stock 

Credit  association,  local,  supplying  information  or 

collecting  accounts  for  members  only 

Dairy: 

More  than  1  cow  and  not  more  than  10 

More  than  10  cows 

Additional .  each  cow  more  than  20 

Sale  of  milk,  from  cows  not  o«-ned  or  used  by 

dealer 

Additional, each  horse-drawn  vehicle 

Adlitional,  each  mechanically  propelled  ve- 
hicle  

Dance  hall 

Dealer  in  poods,  having  no  pbce  of  business  in  city, 
or  drummer  selling  goods  to  other  than  merchants 
dealing  in  same  line ,  or  per.'ion  renting  room  to  dis- 
play goods,  selling  by  .'^ample 

Debenture  compiny  or  agency 

Dentist,  except  for  first  3  years  in  practice 

Detecl  i  ve  agency , 

Directory,  compiling  or  selling 

Doctor,  e.xcept  for  first  3  yeors  in  practice 

Dog  and  pony  show.  Including  right  to  parade 


Domino  tables .  each  set  of  dominoes  in  public  place. . 

Electrical  engineer  .except  for  first  3  years  in  practice 

Electrician  or  electrical  contractor. " 

Electric  light  or  power  company 

Employment  bureau 

Express  company  with  office  in  city 

Feather  dealer  or  renovator 

Fertilizer,  mjnuficturer,  mixer,  agent,  or  dealer, 
rate  t  used  on  number  of  tons  sold  or  disposed  of.. 

Fireworks ,  wholesale  orretail ,  each  placeof  business. 

FIorist,dealer,  flowers  or  plants,  or  agent  thereof. . . 
Amateur 

Flour  or  grist  mill,  each  pair  of  stones  or  equal  capac- 
ity ofrollersy.stem 

Flying  jenny,  merry-go-round,  etc 


Fruit: 

Peddling,  on  streets  with  hand  ba.sket 

Willi  wagon,  han  icirt,  or  other  vehicle 

Stand,  including  pnWlege  of  selling  cigars  and 

cigarettes 

Store 

Tree."!,  sale  of 

Furniture  and  musical  instruments,  dealer,  rate 

biased  on  value  of  stock 

Furniture  packer  or  shipper  and  storer.if  not  other- 
wise 1  icensed 

Gas  company 

Gasoline, retail,  each  tank  station 

Gravel  orsand,  or  both,  dealer  delivering  in  city 

Green  goods  dealer: 

Fre^hfish,  oysters,  poultry,  and  celery 

Fresh  meats,  spareribs,  sausage,  and  poultry 

Oysters 


Packer. packing  house, proprietor,  or  wholesale 

dealer  of  like  character 

Other  wholesale  dealer 

nairdres.ser , 

Hall,  public,  used  for  balls,  concerts,  or  other  enter- 
tainments, except  theatrical 

Hat  cleaner  or  renovator 

If  stock  carried,  or  h  ats  remade  and  sold ..  - 

Horse  or  mule  dealer,  except  dealer  in  stock  of  his 

own  raising 

Horses  and  olher  animals,  clipping  hair  from 

Hotel,  rate  based  ou  number  of  rooms 

House  mover 

Huckster,  cliickens,  eggs,  or  vegetables,  or  nil,  ex- 
cept holder  of  stall  in  city  market  operating  only 
1  huckster  wagon. 


1  year. . 
1  year. . 

1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year.. 

1  year. . 
1  year.. 

1  year. . 

1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year. . 
lyear.. 
1  year.. 

lyear., 

1  year., 

1  year. 

1  year. , 
1  year. , 
1  year. 

1  year., 
1  year. , 

lyear.. 
1  year. , 


1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
lyear... 
1  week. . 

1  day 

1  year... 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 


1  year, 
lyear. 
1  year, 
lyear. 


lyear 

lyear 

1  month. 
Iweek.., 


1  year. 
1  year. 


s.w.oo 

100.00 

50.60 

15.00 
15.00 
60.00 
20.00 

50.00 
50.00 

100.00 

25.00 
50.00 
I  200. 00 
125.00 
50.00 
50.00 
'50.00 

25.00 

50.00-500.00 

20.00 

7.50 

15.00 

.50 

10.00 
10.00 

10.00 
50.00 


100.00 
500.00 

20.00 

25.00 
100.00 

20.00 
100.00 

25.00 
5.00 

20.00 

50.00 
1,000.00 

10.00 
50X00 

10.00 

12.50-250.00 
50.00 
50.00 
15.00 

20.00 
100.00 
25.00 
10.00 

10.00 
100.00 

60.00 
30.00 
10.00 

65.00-275.00 

2,5.00 

1,003.00 

10.  IX) 

15.00 

50.00 
50.00 
50.00 
15.00 

'  200.00 

lOO.OO 

5.00 

50.00 
10.00 
25.00 

100.00 

10.00 

25.00-250.00 

25.00 


10.03 


I  Plus  1  cent  per  bale  on  cotton  on  which  storage  or  demurrage  is  charged. 
'  Plus  1 J  oeuts  on  c  ich  bale  stored. 


KIND   OF  Dt;stNESS  LICENSED. 


Period. 


License  rate 


MONTGOMERY— Continued. 


Ice: 

Factory,  rate  based  on  capacity 

Peddler  or  i>erson  selling  from  wagon. 

Icecream: 

Manufacturer,  selling  at  retail 

Wholesale  with  privilege  of  selling  at  retail... 

Peddler 

Saloon 

In.stallment  plan,  selling  goods  on,  rate  based  on 

value  of  stock 

Insurance: 

Fire  or  marine,  on  each  SlOO  or  maior  fraction 
thereof, of  gross  preraiums  on  poiiciesis-^ued 
for  pre''eding  year  in  city  and  police  jurisdic. 

tion  thereof,lesspremiums  returned 

Mutual  aid  association  with  sick,  accident,  or 

death  benef.t.i 

.Ml  other,  except  fraternal 

Additional  on  each  SiOO  cr  major  fraction 
thereof,  of  gross  premiums  on  policie; 
issued  during  preceding  year  to  citizen 
of  city  ani  police  jurisdiction  thereof, 

less  premiums  returned 

Iron  safes,  agent  or  dealer 

Itinerant  dealer  in  goods,  other  than  medicines, 

if  stock  not  e acceding  ?.50O 

Jack,  stud,  or  bull,  keeping 

Jewelry,  cheap,  and  trinkets,  vender 

Junk: 

1 11  des  and  furs  .dealer 

Old  castings  and  metals,  waste  paper,  rags, 

etc. ,  dealer 

Additional,  each  wagon 

Old  iron,  waste  paper,  rags,  etc.,  collector 

not  operating  licen-'ed  shop^each  wagon 

Laundry,  except  for  family  washings 

Additional  eo'h  wagon  or  truck,  more  than  4 . . . 
Agent  for  steam  or  public  lamidry,  soUciting 

work  within  the  city 

Locksmiih  or  trunk  repairer  or  both 

Lodging  or  boarding  house  receiving  transients, 

10  rooms  or  less 

Each  adiUtional  room 

Lumber  and  shingle  dealer 

Lunch  stand,  without  meals  at  tables,  rate  based 

on  number  of  stools 

Machinery,  soliciting  or  talung  orders  for 

Machine  shop,  power,  rate  baaed  on  number  of 

handsemployed 

Manicurist 

M.anulacturer,  not  otherwise  specified 

Marble-yard  or  marble  or  stone  dealer 

Massem- 

Mattress  manufacturer 

Renovator  or  repairer 

Medicine: 

Manufacturer  other  than  licensed  druggist 

Transient  yen  ier  or  physician 

With  music  or  theatrical  performance,  etc . . 
Mercantile  reporting  agency  making  credit  reports 

or  collections 

Merchant,  not  otherwise  specified,  rate  b.ased  on 

average  value  of  stock  during  preceding  year 

Additional  for  department  store 

Additional  if  restaurant  for  public  on  prem- 
ises   

Messenger  service 

Money  lender  or  broker; 

Lending  money,  negotiating  loans,  dealing  in 
assignments  of  wages,  salaries,  etc.,  each 

place  of  business 

Lending  money  on  personal  property  iu 
amounts  not  greater  than  SIOO  and  not  as  ad- 
vances to  make  crops  or  to  secure  sale  of  real 

estate  or  chattels 

Negotiating  loans  on  real  estate 

Monuments,  tombstones,  or  statuary,  soliciting  or 

taking  orders  for 

Motorcycles  or  acce.s.sories,  or  both,  dealer 

Multigraphing,  mimeographing,  etc 

Musician,  street,  or  organ  grinder,  each  instrument. 
Newspaper: 

Evening,  daily 

W  ith  Sunday  edition 

Morning,  daily 

Weekly 

.Additional  for  job  office  or  engra^■ing,  or  both.. 

News  stand  or  news  depot 

Oil: 

Company  or  agency  having  stationary  tanks  for 

receiving  or  sloring 

Without  such  tanks  but  selling  in  ori^anal 

packages 

Mill,  or  mill  of  like  kind,  using  motive  power,  if 
located  in  city  or  any  business  transacted  in 


city 

Peddler,  kerosene  or  illuminating  oil. 


each 


wagon  or  person  peddling. 
Refinery,  using  steam  or  other  motive  power, 

rate  based  on  capacity 

( iptician,  optometrist,  refractionist,  or  oculist 

Osteopath 


1  year.. 
1  year.. 


1  year., 
1  year. 
1  year. 
1  year. , 

1  year. 


1  year. 

1  year. 
1  year. 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 

1  year. 

1  year. 
lyear. 

1  year., 
1  year. 
1  year. 


1  year... 
1  year... 


1  year. 
1  year. 
1  year. 

1  year. 
lyear. 

1  year. 
1  year. 
1  year. 
1  year. , 
1  year., 
1  year., 
1  year. 


1  year 

1  month . 
1  month. 

1  year 


1  year. 
1  year. 

1  year. 
1  year. 


1  year. 


1  year. 

1  year. 


1  year 

1  year 

1  year 

1  month. 


1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
lyear. 


1  year. 
1  year. 

1  year. 
1  year. 


1  year 

1  year 

1  month. 
1  year 


l25.0O-$C0a.O0 
15.10 

40.00 
65.00 
10.  CO 
25.00 

65.00-275.00 


»4.00 


10.00 
20.00 


1.00 
25.00 

100.00 
25.  CO 
26.00 

15.00 

200.00 
10.00 

10.00 
60.00 
12.50 

50.00 
15.00 

10.00 

1.00 

50.00 

10.00-35.00 
36.00 

26.00-40.00 
6.00 
50.00 
25.00 
6.00 
26.00 
6.00 

50.00 
100.  CO 
350.00 

76.00 

6.00-^50.00 
150.00 

10.00 
6.00 


200.00 
75.00 

20,00 
15.(10 
10.00 
6. CO 

150.00 
200.00 
260,00 
26.00 
25.00 
15.00 


400.00 
110.00 

250.  CO 

25.00 

25.00-100.00 
25.00 
10.00 

:o.oo 


*  New  company,  fiat  minimum  license  of  SIOO  adjusted  at  end  of  year. 


38 


SPECIFIED  SOURCES  OF  REVENUE— ALABAMA. 


KIND    OF   BUSDTESa   LICENSED. 


Period.  License  rate. 


MONTGOMERY— Continued. 


Ovorall  manufacturer 

Painter,  house,  sign,  or  fresco,  or  paper  hanger, 

or  all 

Paper  hanger,  taking  contracts ■ 

Pawnbroker 

Peanut,  pop-corn,  or  chestnut  roaster,  or  all,  on 

streets • 

Peddler,  not  othen^■ise  specified 

Photograph  gallery  or  establishment  of  like  kind ... 

Photographer 

Photograph,  film  developer  only 

Pianos: 

Person  selling  by  sample  or  othernise,  having 
no  regular  place  of  business  in  city 

Tuner  or  repairer,  if  no  other  license  issued 

Pictures,  painting.s,  charts,  etc.,  taking  orders  for 

enlargement  and  sale  of 

Pistols  and  pigtol  cartridges: 

Dealer  in  both,  including  right  to  sell  bowio 

knives,   dirks,  and  fireworks 

Dealer  i  n  either 

Planing  mill,  etc.,  power,  rate  based  on  number  of 

hands  employed 

In  connection   with    sash,   door,  and   bUnd 

factory 

Plating,  if  principal  business 

Playing  card.s,  dealer 

Plumber 

Additional,  if  carrying  stock  in  excess  of  S250, 

rate  based  on  value  of  stock 

Pool,  each  table 

Printer,  job: 

Using  linotype  or  like  machine,  rate  based  on 

number  of  such  macliines  used 

Not  using  such  macliine 

Doing  his  own  work 

Additional,  if  stock  of  supplies  carried,  rate 

based  on  value  of  stock 

Produce  or  fruit,  or  both,  dealer,  wholesale 

Railroad: 

Ccmmissary,  each  car  from  which  sales  are 

made  within  city  limits 

Company,  with  office  in  city,  on  intrastate 

business 

Real  estate  agent  or  firm  of  2  members 

Esch  additional  firm  member 

Peal  estate  and  land  company,  selling  its  own  prop- 
erty and  mointaining  office  in  city 

Rt'pairing  electric  machinery 

Repair  shop: 

Bicycle,  gun  and  pistol 

Clock  and  wati  h 

Harness,  repairing  and  making 

Old  furniture 

Shoe  repairing— 

By  hand 

By  motor  power 

Stove 

Umbrella 

Restaurant,  rate  based  on  charge  for  meal 

Rubber  ballooiLS,  street  dealer 

Rubber  stamps  and  stencils 

Safety  vaults,  leasing  compartments  in 

Salvage,  handling  goods  damaged  or  included  with 
goods  damagcti  by  fire  or  water,  or  bankrupt 

stock 

Sand  or  giiavcl,  or  both,  if  delivered  in  city,  dealer. . 

Sash  and  blind  factory 

In  connection  with  planing  mill 

Sausage  manufacturer,  other  than  licensed  butcher. 

Sawmill 

Sewing-machine  dealer 

In  connection  with  other  business 

Shingle  dealer,  other  than  licensed  lumber  dealer.. 
Shooting  gallery  or  like  contrivance 

Skating  rink 

Slaughterhouse 

Sleeping-car  company 

Slot  machine,  rate  based  on  denomination  of  coin 
used 

Soda  water,  etc.; 

Bottled  soda  water ,  or  other  soft  drinks,  retail . . 

In  connection  with  other  business 

Fountain  for  so.'la  waters,  or  other  soft  drinks, 

based  on  amount  of  in  vestment 

Fountain  supplies,  including  extracts  or  sirups, 

wholesale  dealer  or  agent  therefor 

Selling  ice  cream  in  connection  with  drinks 

Manufacturer,  or  agent  therefor,  of  drinks  con- 
taining stimulants  or  narcotics,  each  machine 
or  filler  set  up — 

Automatic 

Not  automat ic 

Manufacturer  or  bottler  of  soft  drinks  not  con- 
taining stimulants  or  narcotics 

Spoeialhealer,  except  physician  licensed  by  state. 

Spectacle  or  eyeglass  dealer 


1  year 

1  vear 

lyear.... 
1  year 

1  year 

(3  months 

1  year 

3  months 
1  yeac — 
1  month. 
I'year 

1  year 

6  months 
1  year — 

1  year 

1  year 

1  year 

1  year 

lyear.... 

1  year 

1  year 

1  year — 

1  year 

1  year 

1  year 

lyear.... 
1  year 

1  year 

1  year 

lyear 

1  year 

lyear 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear 

1  year 

1  year 

1  month. . 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

lyear 

1  year 

3  months. 
1  month.. 

1  year 

6  months. 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year... 

1  year... 
1  year... 
1  week.. 
1  year... 
1  month. 


$50.  tX) 

15.00 

10. 00 

300.00 

25.00 
15.00 
100.00 
50.00 
25.00 
10.00 
10.00 


100.00 
60.00 
10.00 

25.00 


150.00 
100.00 


75.00 

10.00 

2.50 

60.00 

15.00-450.00 
25.00 


75.00-100.00 
60.00 
20.00 

50.00-460.00 
50.00 


100.00 

1,000.00 
50.00 
26.00 

100.00 
1.5.00 

1.5.  00 

10.00 

10.00 

7.50 

2.50 

10.00 

2.50 

2.50 

35.00-50.00 

6.00 

5.00 

25.00 


150.00 
I.-..  00 
40.00 
75.00 
25. 00 
2.5.00 
75.00 
25.00 
20.00 
50.00 
2.5.00 
10.00 
25.00 
1.5.00 

350. 00 
10.00 

2. 00-15. 00 

10.00 
5.00 


25.00 
5.00 


300.00 
75.00 

50.00 
50.00 
25.00 
25.  00 
10.00 


Plus  one-half  of  1  per  cent  of  value  of  such  goods  in  excess  of  $1,000. 


KIND   OF   BUSINESS   LICENSED. 


Period.  License  rate. 


MONTGOMERY— Continued. 


Stable: 

Boarding  horses  and  mules 

Livery  and  boarding,  including  privilege  of  deal- 
ing m  horses  and  mules 

Additional  for  hiring  carriages  or  hacks  for 
funerals  or  weddings,  etc.,  each  1-horse 

or  2-horse  vehicle,  respectively 

Livery-stable  keeper,  boarding,  transfer  com- 
pany or  hauling  and  grading  contractor,  each 

business  engaged  in 

Additional, each  vehiclcdrawn  by  animals, 

rate  based  on  number  of  animals  used 

Additional,  each  automobile,  grading  or 

ditching  mat  htne 

Steam  fitter 

Stenogiapher  employing  1  or  more  assistants 

Stock  and  bond  broker 

St(x-k^*ard  or  pen 

Street  railway 

Sugar  or  sirup  refinery,  or  both 

Surgeon,  except  for  first  3  years  in  firactiee 

Tailor,  merchant,  carrying  samples  in  a  piece  and 
selling  garments  made  in  city,  rate  based  on  value 

of  stock 

Telegraph  company,  having  office  in  city 

Telephone  company: 

Local  exchange 

.\dditIonal,longKlistance  service  in  connec- 
tion, more  than  25  miles  from  city 

Long-distance  system,  conversations  from  and 

to  points  without  city  but  within  state 

Theater,  concert,  etc.,  tickets,  broker  or  speculator. . 
Theater  or  moving-picture  show  or  electrical  the- 
ater, rate  based  on  admission  charge 

Theatrical  performance 

Tin  v'ork.  person  contracting  for,  unless  licensed  as 

contractor 

Towel-supply  company 

TypewTiters,  sale  of 

Undertaker , 

Additional, if  carryingstock.rate  based  on  value 

of  stock 

Vacuum  cleaner,  propelled  by  own  power  or  horse- 
drawn 

Otherwise  propelled 

Vehicles: 

Delivery  vehicle,  etc..  not  operated  in  connec- 
tion with  licensed  business 

Delivery  wagon  or  package  delivery  company 

delivering  small  packages 

Drays  horse-drawn,  rate  based  on  number  of 

horses  used 

Hack  or  coach,  horse-drawn,  rate  based  on  num- 
ber of  horses  used 

Omnibus  or  tallyho 

V^ehicle  maker  or  repairer,  each  forge  set  up 

Veterinarian 

Vinegar  and  cider  manufacturer  or  agent  therefor. . . 

Wagon  yard 

Warehouse,  storage,  except  cot  ton 

Weighing  machine,  lung  tester,  device  for  throw- 
ing bails  at  figm"es,  etc 

Wienerwurst,  etc.,  peddler: 

In  bucket 

With  cart 

With  1-horse  wagon 

Wild  West  or  like  show 

Side  show  accompanying  above 

^^'ood,  wholesale,  in  lots  of  more  than  quarter  cord.. 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

lyrar 

1  y.ar 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  performance 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

3  months 

1  year 

1  year 

1  year 

1  day 

Iday 

1  year 


$50.00 
100.00 

5.00-10.00 

50.00 

5.00-15.00 

20.00 
25.00 
25.00 
25.00 
10.00 
2,000.00 
100.00 
20.00 


10.00-4,50.00 
n25.00 

300.00 

150.00 

150.00 
500.00 

100.00-200.00 
5.00 

15.00 
10.00 
25.00 
25.00 

5. 00-4*.  00 

25.00 
10.00 


25.00 

25.00 

10.00-35. 00 

15.00-25.00 
40.00 
10.00 
20.00 
25.00 
10.00 
50.00 

50.00 
15.00 

15.00 
20.00 
30.00 
200.00 
20.00 
25.00 


2  Plus  IJ  per  cent  of  gross  receipts  on  intrastate  business  in  excess  of  33,000  during 
prec-cding  year. 

3. — CiENERAL   LICENSE   TAXES. 

The  following  general  license  taxes  are  collected  in  the  three 
cities  of  Alabama,  60  per  cent  for  the  benefit  of  the  state  and  40 
per  cent  for  the  benefit  of  the  city  in  which  collected. 


KIND  OF  LICENSE. 


.\utomobile  or  motor  car: 
Private — 

Gasoline,  rate  based  on  horsepower ." 

Klectric 

Steam 

Commercial — 

Passenger,  rate  based  on  capacity  and  route 
Other— 

Under  40  horsepower 

40  horsepower  and  over 

Motorcycle 

With  side  ear 


Period. 


License  rate. 


1  year. 
1  year. 
1  year. 

1  year. 

1  year. 
1  year, 
1  year. 
1  year. 


$7.60-S20.00 
12.50 
15.00 

25.00-00.00 


(*) 


25.00 
3.00 
5.00 


*  Same  rates  as  private. 

In  addition  to  tlie  above  licenses,  the  city  of  Mobile  taxes  bicycles 
50  cents,  each,  per  year. 

4. — License  taxes  on  dogs. 
In  Birmingham  and  Mobile  there  are  license  taxes  of  $1  on  each  dog. 


SPECIFIED  SOURCES  OF  REVENUE— ARKANSAS. 

AKKANSAS. 


39 


1. — Special  assessments. 

a. — For  public  improvements. 

In  Little  Rock  G5  per  cent  of  the  cost  of  opening,  grading,  and 
paving  streets  and  alleys,  and  setting  curbs,  and  the  entire  cost  of 
constructing  sidewalks  and  sewers  is  assessed  against  benefited 
property. 

6. — For  public  services. 

No  special  assessments  are  levied  for  public  services. 

2. — Business  taxes  other  tii.\n  ox  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  ivithout  issue  of  license  in  Little 
Rock. 

fl. — Collected  vith  issue  of  license. 

The  following  statement  shows  for  Little  Rock  the  kinds  of 
business  licensed  and  the  tax  rates  imposed  for  the  periods  specified. 


KDTO   OF  DU3INESS  LICENSED. 


Period. 


License  rate. 


LITTLE  ROCK. 


Advertising: 

By  horse,  vehicle,  or  street  car,  except  in  inte- 
rior of  street  car 

With  drum  or  music 

By  magic  lantern 

Auctioneer 

Billiards  or  pool,  each  table 

Baseball,  indoor 

Boarding  house,  public,  if  transients  entertained 

Chauffeur,  public 

JJance 

Masked 

Doctor: 

Corn,  except  resident  having  established  place 

of  business 

Itinerant  or  transient 

Selling  medicine,  in  tent  or  room 

From  stand  or  wagon 

Additional  for  gilts  in  connection  with 

sales  from  stand 

Drummer  for  hotel,  boarding  house,  bathhouse,  or 

doctor 

Exhibitions,  etc.: 

Balloon  ascension 

Curiosities  in  tent  or  room 

Horoscopic  views,  night  telescope,  phonograph, 
magnifying  glass,  and  the  iilce,  not  otherwise 
provided  for,  1  instrument 

Each  additional  instrument 

Magic  lantern  or  panoramic  scenes 

Museum  of  anatomy 

Rope  walker 

Strength  or  skiU,  not  otherwise  provided  for 

Trick  animal  in  tent,  room,  or  on  street 

Flying  jenny 

Hotel  or  rooming  house,  each  guest  room 

Jitney,  5  passengers 

More  than  !>  passengers 

Junk  dealer: 

Hides,  furs,  wool,  paper,  rags,  scrap  iron,  brass 
rubber,  copper,  etc.,  not  more  than  2  wagons 

used 

Each  additional  wagon 

Secondhand  wearing  apparel 

Secondhand  furniture  and  household  goods.. 
Labor  agency 


Iday 

Iday 

1  week 

1  year 

1  week 

1  year 

1  month 

1  year 

1  year 

1  entertain 
ment. 

1  entertain- 
ment. 


1  month 

1  week 

1  month 

1  week 

1  week 

Iday 

1  month 

lyear 

1  exliibition 

1  month 

Iday 

1  month. . . 

1  week 

1  month 

1  week 

1  month 

1  exhibition 

1  month 

1  week 

i  exhibition. 
1  exhibition. 

1  month 

Iday 

1  month 

I  week 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear 


$5.00 

10.00 
5.00 

60.00 
5.00 

20.00 
5.00 
2.50 
6.00 
5.00 

15.00 


5.00 
50.00 
50.00 
20.00 
50.00 
10.00 

25.00 

15.00 

5.00 
O.OO 
6.00 


10.00 

5.03 

2.00 

1.00 

30.00 

6.00 

25.00 

10.00 

6.00 

5.00 

10.00 

2.00 

25.00 

10.00 

.50 

36.00 

60.00 


50.00 
5.00 
15.00 
25.00 
25.00 


LITTLE  ROCK— Continued. 


Laundry  or  towel  supply,  each  wagon  orautomobllc . 
Lunch  stand,  rate  based  on  number  of  stools  or 

chairs 

Street  stand  or  wagon '..'.'.'....'. 

Lung  tester,  muscle  developer,  lifting,  piiiling,  oi- 

striking  machine,  etc 

Natatorium 

Outcry  or  spiel  stand '.'.'.'.'.'.'.'.'.'.'.'.'... 

Additional  for  gifts  in  connection  with  sales! ! '. , 

Pawn  broker 

I'eddler: 

Balloons 

Books  (except  Bibles) 

Clothes  and  .suitings 

Clothes,  selling  and  taking  measure  for  delivery. 

Coal  oil  or  gasoline,  each  wagon 

Dry  goods 

Fruit 

Groceries '..'.'.'.'. 

Household  goods [.[.".]['.[[[.[. 

Ice,  coal,  or  wood 

Icecream '..'.'.. 

Images  or  statuary '.'...'.'.'.'.'.'.['..'. 

Jewelry ][[[[][][[ 

Meat, except  own  product \[.]""].\. 

Medicines, selling  for  SOcents  or  less  per  package 

Monogram  cutter 

Musical  instruments 

O  ysters ]  ] " ' 

pictures  or  pietureframes 

Prepared  food 

Produce '..['.[['.['.[[. 

Recipes  or  formulas '.'.'.'.'. 

Soap  or  toilet  articles 

Spectacles 

Toys 

Not  otherwise  provided  for,  rate  based  on  price 
of  article  sold 

Additional  for  gifts  in  connection  with  peddling 

Pop-corn  stand 

Prize  packages 

Public  weigher '..'.'.'. '.'.'.'.'.'. 

Real  estate  dealer,  1  salesman [[[['.]'.[" 

Each  additionalsaltsman 

Restaurant 

Scissors  grinder 

Shooting  gallery 

Skating  rink 

Sprinkling  wagon 

Show,  etc.: 

Dog  and  pony,  rate  based  on  admission  charge. 
Circus  or  wild  West,  with  privilege  of  parade,  if 

maximum  adrntssion  charge  SI  or  more 

Traveling  or  localshow,  concert,  etc.,  with  priv- 
ilege of  parade,  not  otherwise  provided  for 

Street  parade  advertising  any  snow,  not  other- 
wise licensed 

Stands  on  street  or  sidewalk  or  store  door 

Taxii-ab 

Theater  or  moving-picture  show,  rate  based  on  ad- 
mission charge 

Umbrella  mender,  itinerant 

Vehicle,  horse-dra^Ti,  for  hire,  rate  based  ou  kind  of 
vehicle  and  number  of  horses 


1  year 

1  year 

1  month.. 

1  month.. 
1  week . . . 

1  year 

1  day 

1  month., 
1  year 

1  month.. 
1  week . . . 

Iday 

1  month.. 
1  month. 

1  year 

1  month. 
1  month. 
1  week . . . 
1  month. 
1  month. 
1  month.. 
1  v.'oek... 
1  month. 
1  month. 
1  month. 
1  week... 

1  year 

6  months. 
1  month.. 
1  month. 
1  month.. 
1  month. 
1  month. 
1  month. 
Imralh. 
1  month. 
1  month. 
1  month. 
1  week  . . 
1  month. 
1  week... 

1  day 

1  month. 

1  month. 

Iday 

1  month. 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month. 
1  month. 
1  month. 
1  year 

1  day 

1  day 

I  day 

1  parade. 
1  month. 
1  year 

1  month. 
1  month. 

1  year 


S3. 00 
5.00-2'i.OO 

laoo 

10.00 
5.00 

25.00 
2.50 

2.5.  CO 
600.00 

10.00 

5.00 

2.00 

5.00 

25.00 

50.00 

5.00 

15.00 

5.00 

5.00 

.5.00 

1.5.00 

5.00 

1.00 

20.00 

5.00 

10.00 

50.00 

30.00 

10.00 

10.00 
.5.00 

10.00 

5.00 
20.00 
3.00 
5.00 
5.00 
15.00 
5.00 
10.00 
6.00 
2.00 
5.00 

3.00-10.00 
10,00 
3.00 
5.00 
15.00 
40.00 

10.00 

25.00 
5.00 
1.00 
5.00 
10.00 
25.00 

50.00-200.00 

250.00 

25.00 

300.00 

5.00 

36.00 

4a0(}-50.00 
1.00 


3. — General  ucense  taxes. 

Motorcycles  are  ta.\ed  $5  each  per  yeai'. 

Each  vehicle  for  private  use  is  taxed  from  $1.50  to  $10  per  year, 
the  rate  being  based  on  the  kind  of  vehicle  or  the  number  of  horses 
used . 

4. — License  taxes  on  dogs. 

The  annual  license  tax  on  each  dog  is  $1.50. 


40 


SPECIFIED  SOURCES  OF  REVENUE— CALIFORNIA. 

CALIFORNIA. 


1. — Special  assessments. 
a. — For  public  improvements. 

Special  assessments  for  public  improvements  in  California  citie? 
are  generally  made  under  a  etatute  known  as  the  Vrooman  Act. 

The  entire  cost  of  opening  and  grading  streets,  paving  streets  and 
alleys,  setting  curbs,  and  constructing  sidewalks  and  lateral  sewers 
is  assessed  against  benefited  property  owners  in  Berkeley,  Fresno, 
Los  Angeles,  Oakland,  Sacramento,  San  Diego,  San  Jose,  and 
Stockton. 

In  Los  Angeles  100  per  cent  of  the  cost  of  constructing  trunk  sewers 
is  assessed  against  the  benefited  property,  in  Pasadena  85  per  cent, 
and  in  Oakland  50  per  cent. 

The  entii-e  cost  of  the  erection  of  sti-eet  lights  in  Los  Angeles  and 
of  ornamental  lights  only  in  Fresno  and  Pasadena  is  assessed  against 
the  benefited  property  owners. 

In  addition  to  the  improvements  mentioned  for  Pasadena  100  per 
cent  of  the  cost  of  opening  streets  and  85  per  cent  of  the  cost  of 
paving  streets  and  of  making  conduit  improvements  falls  upon  the 
benefited  property  as  special  assessments. 

San  Francisco  assesses  the  property  owners  for  the  entire  cost  of 
opening  streets  and  of  constructing  lateral  sewers.  Outlays  for 
street  gi'ading,  street  and  alley  paving,  curbing,  sidewalks,  parldngs 
and  parkways,  and  certain  trunk  sewers  are  assessed  against  prop- 
erty benefited  on  the  basis  of  either  50  or  100  per  cent,  usually  the 
latter,  contingent  upon  the  value  of  such  property  and  the  extent 

of  the  area  benefited. 

6. — For  public  services. 

The  cost  of  cutting  weeds  is  assessed  in  full  against  property  own- 
ers in  Los  .Angeles,  Pasadena,  and  Sacramento.  Tlie  cost  of  reoiling 
streets  and  of  caring  for  street  parking  in  Pasadena  and  San  Fran- 
cisco is  assessed  on  the  same  basis,  except  that  in  the  latter  an 
amount  not  to  exceed  one-half  of  the  cost  may  be  paid  out  of  the 
general  treasury. 

Special  assessments  for  street  lighting  are  made  against  the  prop- 
erty owners  in  the  city  of  Los  Angeles  for  an  average  of  85  per  cent 
of  the  cost,  the  city  at  large  assuming  as  its  share  the  cost  of  one 
arc  light  at  each  street  intersection.  Assessments  for  street  lighting 
are  levied  also  in  Fresno  and  San  Diego,  the  benefited  property 
owners  in  the  former  city  being  assessed  for  the  entire  cost  of  current 
for  electroliers  dui'ing  the  first  two  years  after  their  installation  and 
in  the  latter  for  fom'-fifths  of  the  cost  of  ornamental  street  lighting 
in  certain  lighting  districts. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

The  state  collect.^  taxes  on  gross  earnings  of  public  service  cor- 
porations in  lieu  of  all  other  taxes  and  turns  over  to  the  cities,  on 
demand,  an  amount  equal  to  what  each  city  would  have  collected 
from  such  corporations  located  within  such  city,  to  cover  payment 
of  bonded  indebtedness  incurred  prior  to  1910  and  interest  thereon. 

h. — Colle'.ted  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND    OF   BUSINESS   UCENSED. 


Teriod. 


License  rate. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


BERKELEY. 


-\uctioneer 

.\utomobile  renting 

Automobile  repair  and  storage. 

Billboard 

Billiards  and  pool 

Bowling  alley 

Cigar  store 

Circus 


3  months. 

1  year 

lyear 

1  year 

1  year 

3  montlis. 
1  year — 
Iday 


310.00 

2.50 

26.00 

200.00 
15.00 
10.00 
1.5.  OO 
60.00 


BERKELEY— Continued. 


Cleiming  and  dyeing,  each  vehicle 

Dog  show 

Electrician 

Fortune  teller 

Garbage,  each  v.'agon 

Intelligennce  oflice 

.luiik  dealer 

Laundry,  each  vehicle 

Livery  stable 

Merry-go-round 

Museum 

Musician,  street 

Oil  and  gasoline 

Peddler 

Plumber 

Show,  held  in  public  hall 

Solicitor 

Vender,  street 


3  months. 

Iday 

1  j'ear 

1  year 

1  rnonth.. 

1  year 

1  year 

3  months. 

1  vear 

Idav 

Iday 

Iday 

1  year 

lye.u 

1  year — 
1  month, 
3  months, 
lyear 


-\dvertising  goods  by  music,  dancing,  gymnastics, 

jugglery,  spectacular  display,  etc.,  on  streets 

Auctioneer 

Auctioneer  for  itinerant  merchant 

Bankrupt,  assigned  or  damaged  goods,  sale  of. 

Bill  and  sign  posting  for  advertising 

Billiards,  bagatelle  or  pool,  each  table 

Bootblack  stimd: 

1  bootblack 

Each  additional  bootblack 

Bowling,  each  alley 

Brokerage ■ 

Bull  or  jack,  for  breeding  pinposes 

Carpet  cleaning,  machine  stationed  outside  of  build- 
ing. 


Circus,  caravan,  menagerie,  collection  of  animals,  or 

acrobatic  performance 

Com  doctor 

Daily  paper,  publishing 

Dyeing  or  cleaning,  or  soliciting  for  same 

Employment  or  intelligence  olTice 

Exhiliiting  or  charging  fee  fnr  use  of  microscope, 
hmg  or  muscle  tester,  phonographic  diversion, 
ball,  knife  or  ring  throwing,  or  any  similar  per- 
formance or  diversion  not  otherwise  specified 


Exhibiting  trained  animals  only 

Feed  mill 

Feed  yard 

Flour  millorflourand  feed  mill 

Flying  horses  or  merry-go-roimd 

Funeral  or  undertaking  parlor,  rate  based  cu 
monthly  sales 

FiuTiishiug  water 

Furniture  or  grill  factory 

Handliall  court 

Hospital  or  sanitarium,  rate  based  on  numlxr  of 
rooms 

Hotel,  rate  based  on  number  of  rooms 

Job  printing 

Laundry  in  city,  operating;  or  laundry  outsidecity, 
soliciting  for;  rate  based  on  average  gross  monthly 
receipts 

Livery,  boarding  or  sale  stable,  rate  based  on  average 
gi-oss  monthly  receipts 

Lodging  house,  rate  based  on  number  of  rooms 

Machine  shop  or  boiler  works 

Manufactiu-ing  syphon  soda,  soda  pop.  and  artifi- 
cial mineral  water,  rate  based  on  sales 

Moving  houses 

Oil  wagon,  rate  based  on  sales 

Packing  or  preparing  green  or  diied  fruit,  rate  based 
on  tomiage  prepared 

Piirade  of  circus,  caravan,  menagerie,  or  collection 
of  animals  (for  use  of  streets) 

Pawnbroker 

Peddler: 

Blocks,  shavings,  or  sawdust 

Delicatessen 

Fish 

Meats  from  wagon 

Photographs,  etc.,  peddling  tickets  for,  orsohciting 
orders  for 

Planing  mill ,  if  products  are  sold 

Public  scales  for  hire 

Real  estate  broker 

Restaurant,  rate  based  on  gross  monthly  business 
done 

Sale  of  goods  at  fixed  place  of  business,  each  branch, 
rate  based  on  amount  of  sales: 

Retail 

Wholesale 

Secondhand  dealer 

Shooting  gallery 

Show  of  any  panorama,  figure,  juggler,  necro- 
mancer, magician,  or  wire  or  rope  dancer,  or 
sleight-of-hand  performance,  or  other  side  show — 


1  day 

3  months. . 

Iday 

3  months.. 
3  months.. 
3  months.. 

3  months. . 
3  months.. 
3  months.. 
3  months. . 
1  vear 


1  year. 


1  day 

I  month. . . 
3  months.. 
3  months.. 
3  months.. 


3  months. . 

1  week 

1  day 

Iday 

3  months. . 
3  months.. 
3  months.. 

1  year 

1  month... 

3  months. . 
3  months.. 
3  months.. 
3  months.. 


3  months.. 
3  months.. 
3  months.. 


3  month?.. 

3  months.. 
3  months.. 
3  months.. 


3  months.. 

1  year 

3  months. . 


1  day 

3  months.. 


1  year 

3  months.. 

1  vear 

3  months.. 


3  months.. 
3  months.. 
3minths.. 
3  months.. 

3  months.. 


3  months.. 
3  months.. 
3  months.. 
3  months.. 


S3. 00 
2,5.00 
25.00 
150.00 
10.00 
20.00 
20.00 

3.00 
25.00 

5.00 

5.00 
10.00 
25.00 
60.00 
25.00 

6.0O 
15.  CO 
150.00 


1  day. 


526.  CO 
12.50 
60  (0 

100,  l» 
10,  r,o 
6  CO 

15.00 
5.00 
7.50 
1.5.00 
10.00 

20.  to 

125.00 

26.00 

20.00 

5.00 

5.0O 


20.00 

10.00 
2.0O 

25.00 
S.OO 
2.50 

60.00 
100. 00 

20.00 

5. 00-60,  CO 

100,  to 

6.00 

6.0O 

15.00-30.00 

C.  00-25. 00 

6.00 


10.00-CO.CO 

5. 00-10.  CO 

4.00-15.00 

20.00 

7.  50-15.00 

25.00 

5.00-25.00 

.M.  00-150. 00 

60.00 
25.00 

15.00 

6.00 
20.00 
26.00 

60.00 

25.00 

2.  .50 

10.00 

12.00-I6.fO 


1. 00-fiO.  00 

:.  50-30. 00 

25.00 

lOOO 


SPECIFIED  SOURCES  OF  REVENUE— CALIFORNIA. 


4X 


KIND   OF   BUSINESS   UCENSED. 


Period. 


License  rate. 


FR  ESNO— Continued. 


Skating  rink 

SlauRhterhouso  peddliiiRor  deliverinR  fresh  meats  to 
markets,  rate  based  on  average  monthly  sales 

Soothsayer,  astrologer,  palmist,  seer,  mind  reader, 
fortudo  teller,  clairvoyant,  spiritualist,  or  spirit 
medium 

Stallion  for  breeding  purposes,  rate  based  on  charge 

for  season 

Stock  or  produce  exchange , 

Swimming  tank  or  hammam  or  Turkish  baths 

Tailor  shop,  rate  based  on  amount  of  monthly  sales, 

Tamale  house 

Theater,  opera,  concert,  or  exhibition  of  minstrels., 


Towel  supply 

Trading  stamps  or  tickets,  issuing  and  redeeming.. 
Vcliicles  for  hire: 

Freight  or  other  materials- 
Each  proprietor  of  vehicles  dra\vn  by  ani- 
mals, rate  based  on  number  of  animals 

and  vehicles 

Each  motor  vehicle,  rate  based  on  carrying 

capacity  per  ton 

Passenger,  ench  vehicle  except  street  car — 
Drawn  by  animals 

Motor-driven 

Vender  or  traveling  merchant: 

Fruits:,  vegetables,  etc , . 

Minor  articles  of  trade — 

On  foot 

With  wagon  or  cart 

Warehouse  or  cold  storage  plant,  rate  based  on  busi- 
ness per  year 


I  year 

3  months.. 


SIOO.OO 
J      12.50-50.00 


I  month., 
Iday 


1  year 

1  year 

3  months.. 
3  months.. 
3  months. . 

1  year 

3  months.. 
1  month... 

Iday 

3  months.. 
3  months.. 


1  year 

1  year 

3  months, 

1  day 

3  months 
1  day 

1  year 

1  month., 

1  day 

1  month., 
Iday 

3  months 


LOS  ANGELES. 


Advertising: 

Billposting  or  sign  advertising  on — 
Billboards  or  signbOLirds , 


Posts,  fences,  buildings,  or  other  structures 

Distributing  samples  or  printed  advertisements 

Stereopticon,  biograph,  or  moving  pictures,  etc 

Street  c^irs.  in  or  upon 

Amusement  park , 

Arcade  for  phonograph,  kinetoscope,  microscope, 
limg   tester,    muscle   tester,    galvanic   battery, 

weighing  machine,  etc 

Astrologer,  fortime  teller,  etc 

Auctioneer , 

Automobiles  for  passengers: 

With  no  stand  in  public  place 

W'ith  stand  in  public  place 

Badges,  banners,  Dalloons,  canes,  notions,  souve- 
nirs, etc.,  sale  of,  on  streets  or  in  other  public 
places 


Bakery: 

With  wholesale  business 

Without  wholesale  business: 

With  vehicle,  each  vehicle 

Without  vcliicles 

Baseball  or  football,  admission  charged 

Baths,  salt  glows,  fomentations,  massage,  electric  or 
magnetic  treatment,  or  alcohol  rubs,  not  includ- 
ing public  bathtubs  without  attendants,  each 

proprietor 

Billiards,  bagatelle,  or  pool: 

4  tables  or  less,  each  table 

Each  additional  table 

Boat  operated  by  power: 

Freight 

Passengers  or  passengers  and  freight , 


3  months 

Each  ad- 
ditional 
3  months 

1  month 

iday 

3  montlis 

1  day 

1  month 

3  months 

1  month 


3  months.. 
1  month... 
6  months.. 

3  montlis.. 
3  months.. 


1  month.. 
1  week . . . 


3  months.. 

3  months.. 
3  months,, 
1  month,,. 
Iday 


3  months.. 


100.00 
10. 00 

10. 00-2.^>.  00 

100. 00 

1.').  00 

5. 00-  7.  .-.0 

5.00 

100.00 

30.00 

20.00 

10.00 

5.00 

50.00 


7. 50-150. 00 

12.50-30.00 

7.50 
2.00 
10.00 
2.00 

25.00 

25.00 
5.00 

35.00 
5.00 

7.50-30.00 


m.  00 


0) 


1  month.. 
1  month.. 


Tug 

Book  agent 

Bowling,  each  alley 

Boxing  contest  or  sparring  exhibition 

Circus: 

Main  show,  rate  based  on  admission  charge. 


Side  or  after  show,  rate  based  on  admission 
charge 

Parade,  if  circus  license  is  not  obtained 

Clothing,  watch,  or  jewelry  club ' 

Compressed  air  cleaning,  each  macliine  operated  by: 

Hantl  power 

Other  power 


3  months 

3  months 

Iday 

3  montlis 

1  month 

1  month 

1  exhibition... 

1  day 

Each  addi- 
tional dav... 


1  day 

1  parade.. 
1  month.. 


1  month. 
1  month.. 


10.00 

1.00 

6.00 

.25 

5.00 

35.00 

75.00 


50.00 
30.00 
75.00 

7.50 
15.00 


2.50 
.75 

15.00 

4.50 

1.50 

25.00 

2.50 


1.50 
1.00 

3.00 
15.00 
.25 
15.00 
2.00 
2.50 
150. 00 

2,J0. 0G-:.00. 00 

150. 00-300. 00 

12, 50-25. 00 

5O0. 00 

10.00 

1.00 

5.00 


^  One-fourth  of  1  cent  for  each  square  foot  of  front  surface  g 


KIND    OF    BUSINESS    LICENSED. 


Period. 


License  rate. 


LOS  ANGELES— Continued. 


Cornucopias,  making  and  selling  on  same  premises, 
wholesale  or  wholesale  and  retail,  except  licensed 
bakery 

3  montlis 

3  montlis 

1  month 

1  day 

K  00 

Dance  liall,  public 

1.50.00 
60.00 
20.00 

Dance  academy,  rate  based  on  number  of  pupils 

Delicatessen  store,  other  than  licensed  restaurant  or 
bakery 

3  months 

3  months 

1  month 

i  month 

3  months 

1  month 

3  montlis 

1  month 

1  month 

1  month 

1  month 

1  month 

3  months 

1  month 

1 vear 

20.00-50.00 

1  no 

5.00 

Drilling  rig.  porta-ble 

5.00 

Edibles,  each  wagon  for  sale  and  delivery  of 

Edibles  or  nonalcoholic  drinks,  sale  of,  on  streets, 
from  wagons,  handcarts,  stands,  trays,  or  baskets, 
each  vehicle,  stand,  or  receptacle 

4.  SO 
1.50 

Employment  or  intelligence  office 

12  00 

E.xhibition: 

10.00 

Ostriches 

10  00 

Exhibition  or  farm,  alligator,  pigeon,  or  wild  animal . 

10.00 
10.00 

In  ]>ulilicpark  by  virtue  of  concession.. 

2.50 

Films,  moving-picture,  selling,  exchasging,  or  rent- 
ing, rate  based  on  number  of  reels  per  month 

10.00-50.00 
5.00 

Gasoline,  benzine,  kerosene,  etc.: 

Automobile  or  public  filling  station... 

5  00 

6.00 

Other  selling  and  delivering. ... 

1  year 

2.00 

Hack,  coach,  carriage,  or  omnibus: 
With  no  stand  in  public  place.. 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

1  month 

1  month 

1  month 

1  week 

Iday...- 

1.50 

3.00 

Insurance: 
Fire- 
Local  agent,  each  insurer  represented 

10.00 
2.50 

Other  insurauce,  general  or  local  agent . . 

10.00 

Junk: 

Collector...,                                             

6.00 

5.00 

Laundry    wagon    making    delivery    of    work    to 
and  from  laundry  outside  city  limits    , 

5.00 

5.00 

Lung  tester,  muscle  tester,  galvanic  battery,  or 
microscope,  exhibiting  or  letting  use  of. 

5  00 

1.00 

Medicine: 

Sale  of,  outdoors,  with  music  or  entertainment, 
etc 

3  months 

3  months 

3  months 

1  month 

1  day    . 

150  00 

Other  sale  of,  by  transient  dealer  or  peddler 

Merchandise,  except  medicine,  sale  of,  outdoors. 

50.00 
25.00 

Merchandise,  sale  of,  without  established  place  of 
business  in  city: 
Retail- 

5.00 

In  hotel  or  lodging  or  apartment  house 

Wholesale,  each  wagon,  cart,  or  receptacle  for 

delivery 

Milk,  each  wagon  for  delivery  of,  not  licensed  for  sale 
and  delivery  of  edibles 

100  00 

Each  addi- 
tional day... 

Imonth 

3  months 

1  month 

1  week 

3  montlis 

3  months 

Imonth 

1  month 

1  month 

Smooths 

3  months 

3  months 

1  month 

Imouth 

Smooths 

Imonth 

Imonth 

3  months 

3  months 

3  montlis 

Imonth 

1  month 

1  day 

25.00 
5.00 
3  00 

Newsstand,  news  cai't,  or  news  wagon  in  publicplace. 
Oil  derrick  or  well,  unused  for  4  months,  maintain- 
ing or  permitting  to  be  maintained  on  premises 
in  licensee's  ch  irge ... 

1.00 
1.00 

1.00 

Pawnbroking,  loaning  money  on  personal  security, 
evidences  of  indebtedness,  or  salaries,  or  purchas- 
ing salarie:-,  each  proprietor,  except  banker 

Peddler: 

Fish,  game,  orponltrv 

50.00 
2.00 

Meat  from  wagon,  except  proprietor  of  butcher 
shop 

5.00 

Merchandise  with  wagon,  cart,  or  receptacle, 
each  vehicle  or  receptacle. . 

5.00 

10.00 

Phonography  fcinetoscope,  or  like  machine,  operat- 

25.00 

Restaurant,  rate  based  on  Rross  monthly  receipts. . . 

Runner,  agent,  or  solicitor,  for  hotel  or  boarding 
or  lodging  house,  except  driver  o(  vehicle  belong- 
ing to  such  hotel  or  house 

3.00-10.00 
1.00 

2.00 

Secondhand  dealer 

6.0O 

10.00 

Skating  rink ..                             .          . 

20.00 

Staljle  not  licensed  as  stockyard  or  sales  stable: 
Feed,  more  than  4  horses  of  different  owners 

3.00 
3.00 

Stockyard  or  sales  staiile 

10.00 

Storehouse 

3.00 

Theater,  concert  hall,  or  other  place  of  amusement, 
entertainment,  or  cxliibition,  rale  based  on  seat- 
ing capacity  and  maximum  admission  fee,includ- 
iug  charge  for  sejt . . 

5. 00-35. 00 

1.00-7.50 

Trained  animal  show: 

Having  regularly  established  place  of  business 

in  city 

Other,  except  with  circus 

imonth 

1  day 

25.00 
50.00 

Undertaker 

Each  addi- 
tional day... 

3  months 

3  mouths 

35.  oa 

15.00 

3.00 

42 


SPECIFIED  SOURCES  OF  REVENUE— CALIFORNIA. 


KIND   OF   BtTSDTESa    LICENSED. 


Period. 


License  rate. 


OAKLAND. 


Abstracts  of  titles 

Advertising: 

Billboard 

Distributing 

Assayer,  rate  based  on  gross  receipts 

Auctioneer 

Automobile  storage 

Billiards,  pool,  or  bagatelle,  each  table 

B  oat  for  hire 

Bottling  nonintoxicants 

Bowling,  each  alley 

B  oxing  exhibition 

Broker: 

Loans  and  real  estate 

Stocks  and  bonds 

Tickets,  transportation 

Warrants  and  personal  property 

Carpet  cleaning 

Circus,  etc.: 

Circus,  menagerie,  or  dog  and  pony  show,  rate 
based  on  seating  capacity 

Sideshow  with  circus 

Street  parade  of  out-of-town  circus 

Collection  agency. 

Commission  merchant 

Dance  hail 

Byeing  e'^tablishment  or  agency,  rate  based  on 
number  of  employees ". 

Employment  agency 

Fairj  street 

Florist 

Fortune  teller,  palmist,  etc 

Gasoline  station 

Gas  regulator 

Home  for  minors 

Hotel,  apartments  and  lodgings,  rate  based  on 
number  of  rooms 

Jitney 

Junk'  dealer 

Each  vehicle  used 

Laundry,  rate  based  on  niunber  of  employees 

Livery  stable 

Massage  parlor,  2  employees 

Each  a  Id  itional  employee 

Maternity  hospital 

Merry-go-round  or  Ferris  wheel 

Messenger  or  signal  service 

Milk,  rate  based  on  number  of  gallons  sold  per  day 

Museum  or  panorama 

Musician,  street 

News  stand ,  vehicle  on  street 

Park  or  recreation  groimds 

Patrol  seiTice .  5  employees  or  less 

Each  a'iditional  employee 

Paving  company,  street 

PawTiliroker 

Peddler: 

Candy,  nuts,  and  flowers 

Food'products 

Icecream 

Junk 

Merchandise 

Other  products .- 

Phonograph  or  kinetoscope  parlor 

Pile  driver 

Powder: 

Magazine 

Sales 

Propagation: 

Jack,  ram,  or  bull 

Stal  1  ion 

Race  coiu-se 

Real  estate  agent,  rate  based  on  number  of  persons 

employed 

Restaurant 

Secondhand  dealer: 

Automobiles 

General 

Gold,  diamonds,  etc 

Shooting  gallen,' 

Sol  icitor  or  order  agent 

Tamale  parlor !^ 

Theater: 

Motion-picture— 

Free 

Not  free,  rate  based  on  seating  capacity 

Other  theater 

Towel  supply 

Undertaker 

Warehouse,  rate  based  on  gross  receipts  per  month.. 

Water  supply,  rate  based  on  gross  receipts  per  3 

months. . . .' 


3  months.. 

0) 
3  months. . 
3  months.. 

1  year 

3  months.. 
3  months.. 

lyear 

3  months.. 
3  months., 
lyear 


3  months., 
3  months., 
3  inonthB., 
3  months.. 
3  months.. 


Iday I 

Each  addi-  I 
tiouaId.iv--- 

Iday "....I 

1  parade 

3  months 

3  months 

3  months 

1  day 


3  months...... 

3  mouths 

1  day... 

3months 

3  months 

Smonths 

3months 

3  months 


1  year 

3  months. . 
3  mouths.. 

1  year 

3  months.. 
3  mouths.. 
3  months.. 
3  months.. 
3  months.. 
1  month... 
3  months.. 
3  months.. 

1  day 

3  mouths.. 

Iday 

3  months.. 
3  months.. 
3  months.. 
3  months.. 

1  year 

3  months.. 

3  months.. 
3  months. . 
3  months.. 

1  year 

3  months.. 

1  week 

1  day 

3  months.. 
3  months.. 


3  months.. 
3  months. . 


1  year 

I  year 

3  months.. 


3  months.. 
3  months.. 

3  months.. 
3  months. . 
3  months.. 
3  months.. 
3  months.. 
3  months.. 


1  year 

3  months.. 
3  months.. 

1  year 

3  months.. 
3  months.. 
3  months. . 


3  months.. 


810.00 

0) 

10.00 
5. 00-10. 00 

75.00 
7.50 
4.00 
1.00 
7.50 
2.00 

25.00 

10.00 

5.00 

5.00 

20.00 

10.  OO 


25.00-150.00 

25.00-50.00 

5.00 

200- 00 

5.00 

10.00 

10.00 

1.00 

3.00-0.00 
10.00 
500.00 
5.00 
15.00 
7.50 
5.00 
5.00 

3.00-20.00 

15.00 

12.50 

1.00 

3.00-10.00 

5. 00 

3.00 

1.50 

5.00 

20.00 

15.00 

.50-3.00 

5.00 

10.00 

1.00 

10.00 

25.00 

5.00 

2,50 

25.00 

75.00 

5.00 

15.00 

25.00 

10.00 

10.00 

5.00 

1.00 

5.00 

10.00 

30.00 

2.50 

10.00 

20.00 
25.00 

5.00-10.00 
5.00 

7.50 

3.00 
15.00 

5.00 
10.00 

5.00 


7.5.00 

20.00 

12.50-2.5.00 

150.00 

15.00 

5.00 

5.00-10.00 

5.00-1,00000 


1  Three  and  one-half  cents  per  square  yard  per  annum  with  minimum  of  $10  for 
«ach  proprietor  for  3  months. 


KIND    OF   BUSINESS   LICENSED. 


Period. 


License  rate. 


PASADENA. 


Auction  sale 

Automobiles  for  hire,  rate  based  on  seating  capacity 

BankiTipt .  fire,  or  assignee,  etc.  ,3alc  of  goods  brought 

from  outside  city  or  not  taxed  by  city 

Bread  and  other  bake  stuffs,  dealer,  no  established 
place  of  business 

Circus  or  menagerie: 

Main  show 

Side  show 

Dain,',  each  cow 

Express  wagon  and  dray,  etc 

Feed  and  fuel,  dealer",  not  o^vn  production,  no 
established  place  of  business 

Groceri',  no  established  place  of  business 

Hack  driver 

Laimdry,  steam,  outside  but  doing  business  within 

city.." 

Meat  sales,  no  established  place  of  business,  retailing 

less  than  lO-pound  lots 

Motor  bus,  rate  based  on  seating  capacity 

Peddler: 

Fish,  no  established  place  of  business — 

Foot 

Vehicle,  each 

Fruit,  vegetable,  poultry,  confectionery,  etc., 
not  own  production— 
Foot 

Vehicle,  each 

Goods,  not  otherwise  specified — 

Foot 

Vehicle,  each 

Photographs  or  pictures,  retouching,  enlarging,  etc., 
or  pictiu"e  frames,  transient  solicitor  takkig  orders 
for 

Trained  animal  shovr 


1  day 

1  year 

1  month., 
Iday 

1  year 

6  months. 
1  day 

Iday 

Iday 

1  year 

1  year 

1  year 

6  inonths. 

1  day 

1  year 

6  months. 
3  months. 

Iday 

1  year 

1  year 

1  day 

1  year — 

1  year 

6  months, 
3  months, 

1  year 

6  months, 

1  year 

6  months. 
3  months, 

1  year 

6  inontlis. 

1  day 

Iday 

1  day 

Iday 


SACRAMENTO. 


.Vdvertising  and  billposting 

.\uctioncer". 

Automobiles: 

For  hire 

Livery 

Baggage  and  express 

Billiard  parlor 

Bowling  alle V 

Broker,  rate  "based  on  profits,  each  month 
Circus,  rp.te  based  on  admission  charge. . . 

Clairvoyant 

Coffee  House 

Dance  hall 

Hotel  runner 

Intelligence  ofTico 

Junk  dealer 

Laundry 

Livery  and  sa'e  stable 

Merry-go-round 

Motion  picture 

Pawnbroker 

Peddler: 

Foodstuffs 

Merchandise 

Peddler's  helper 

Secondhand  dealer 

Shooting  gallery 

Show  held  in  tent,  other  than  circus 

Skating  rink 

Theater 

Undertaker 


3  months 

3  months — 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

1  day 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months  — 

1  month 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

1  day 

Each      addi 
tional  day 

3  months 

3  months 

3  months — 


SAN  DIEGO. 


Auctioneer: 

Real  estate,  livestock,  secondhand  goods,  wares, 
and  merchandise 

Other  property,  or  above,  with  other  property 

Billiards  or  pool,  r'ach  table 

BowUng,  each  alley 


1  year... 
1  day... 
1  month 
1  month 


S25.00 
20.00-50.00 

100.00 
20.00 

40  00 
25.00 
2.00 

50.00 

lOOO 

1.50 

12.00 

15.00 
lOOO 

2.00 
lOOOO 
75.00 
50  00 

2.00 
12.00 

100.00 

2.00 
30. 00-75. 00 


5.00 

3.00 
2.00 
40.00 
25.00 


7.00 
6.00 
3.00 

40.00 
25.00 

4.00 
8.00 


4.00 
25.00 


S15. 00 
7.50 

10.00 

5.00 

2.50 

10.00 

10.00 

3. 00-7. 50 

50  00-200.00 

50.00 

3.00 

5.00 

10.00 

5.00 

3.00 

5.00 

5.00 

25.00 

10.00 

20.00 

30,00 

15.00 

30.00 
10.00 
3.00 
10.00 
20.00 

15.00 
20  00 
60.00 
15.00 


?50.00 
10.  (.10 
1.00 
1.00 


SPECIFIED  SOURCES  OF  REVENUE— CALIFORNIA. 


43 


KDTO  or  BUSINESS  UCENSED. 


Period. 


License  rate. 


SAN  DIEGO— Continued. 


Circus,  menagerie  or  side  show,  not  in  permanent 
bui  Iding,  rate  basod  on  seating  capafit y 

Mem^gene  or  side  slunv  in  separate  tent 

Otiier  shows,  rat©  based  on  seating  capacity... 

Clothes  cleaner ." 

K  xpress  stand,  each  veliicle 

Hand  organ 

Hawker,  merchandise,  etc 

Itinerant  ransician,  up  to  3  persons 

Each  additiuiial  person 

Itinerant  vender 

Selling  medicine  or  appliance 

Junk: 

Dealer 

Collector 

Knife  rack,  cane  rack,  etc 

Laundry 

Lunch,  stand  or  vehicle 

Loan  agent 

Massage  parlor,  Turkish  bath, etc 

Messenger  service: 

Eniplo>1ng  12  messengers  or  less 

Each  a'ldit  ionai  messenger , 

Newspapers,  periodicals,  etc.,  selling  by  outcry 

Palmist,  fortune  teller,  etc ." 

Patent  medicines,  selling  or  advertising  on  street . . , 

Pawnbroker 

I'oanut  and  pop-coni  stand , 

Peddler: 

Selhng  agricultural   products  raised  on   ovm 

premises 

\Vhen  more  than  1  wagon  is  used 

Selling  agricultinal  products  not  raided  on  o-n-n 

premises 

AVhen  vehicle  is  used,  each  vehicle 

Selling  manuiactui'ed  articles  of  own  make 

Selling  manufactured  articles  not  of  o^vn  make 

Peimy  arcade 

Secondhand  store 

Shooting  gallery 

Skating  rink 

Solicitor  for  transportation 

Stereopticon  advertising,  outside 

Telescope,  periscope,  camera  obsciu^a,  or  other  opti- 
cal device,  lung  or  muscle  tester,  scales  or  weigh- 
ing de\-ice,  etc.,  on  the  public  streets  or  sidewalks 
orother  public  place  lor  public  amusement 

Vehicle,  horse-drawn,  stand  on  street 


1  day 

Idav 

Iday 

1  j'car 

1  year 

1  month... 
3  miuths.. 

Idav 

1  day 

1  dav 

iday 


3  months. 
3  monllis. 
3  months. 

1  year 

3  inmths., 
3  minths. 
3  months.. 


1  year 

1  day 

3  m:)nths.. 
3  nnnths., 

1  day 

3  months. 
1  month.. 


3  months. 
Iday 


3  months. 
1  day 

3  months. 

Iday 

3  mantlis. 

Iday 

1  month.. , 
3  months,, 

1  year 

3  months. 
3  montlis.. 
i  month.. 


1  day 

3  months. 


S.\N    FR.VNCISCO. 


Advertising  sign  painter 

Agencv: 

Mercantile,  rate  based  on  gross  receipts 

Real  estate,  rate  based  on  amount  of  commissious 
Agent,  e.vpress,  rate  based  on  commissions  or  gross 

profits 

Animal  and  bird  exhibit 

Apartment  house,  hotel,  restaurant,  etc.: 

Gross  receipts  not  e.xceeding  S.3,030  per  quarter. . 

Each  additional  83,000  per  quarter 

Assayers,  rate  based  on  gross  commissions  and  per- 
centages per  month 

Auctioneers,  rate  based  on  amount  of  sales 

Ball  or  ring-throwing  games 

Baseball,  admission  charged 

Bathhouse,  rate  based  on  amount  of  gross  receipts.. 
Billboard,  rate  based  on  amount  of  gro.'^s  earnings. . 

Billiards,  pool,  or  combination,  each  table 

BowUng,  each  allej' 

Broker: 

Customhouse,  rate  based  on  amount  of  gross 
receipts  per  month 

Merchandise,  rate  based  on  amount  of  receipts. . 

Stock,  rate  based  on  amount  of  gross  profits 

Carpet  cleaning 

Cars: 

Dirt  and  freight,  railroad,  each 

Passenger,  st  reet  railway,  each 

Detective,  private 

Driver  or  motorman ,  public  passenger  vehicle 

Electrical  fi.xtiu-es,  installing  or  constructing 

Electrician,  master 

Employment  oflico 

Exhibitions,  not  otherwise  provided  for 

Gas  regulator,  selling  or  leasing 

Guide 

Gunpowder  magazine,  o^vmng,  maintaining,  or  con- 
ducting   

House  raising  or  moving 

Itinerant  vender 

Jitney  bus,  rate  based  on  number  of  passengers. . . . 

Junk  dealer,  rate  based  on  amount  of  sales 

Laundry  or  dyeing  and  cleaning,  rate  based  on  num- 
ber of' employees 

Laundry  ollice  for  collection  or  distribution 

Livery  or  boarding  stable 

Masked  ball,  public 

Merry-go-round 

Museum,  panorama,  etc 


S50. 00-$300. 00 
25.00 

10. 00-2.';.  00 

10.00 
5.00 
5.00 

15.00 
1.00 
.50 

50.00 

25.00 

60.00 

25.00 
1.5.00 
10.00 
l.i.OO 
15.00 
10.00 

100.00 

.2.) 

15.00 

SW.OO 

111.00 

30.00 

2.50 


5.00 
.50 

10.00 
2.00 

10.  on 

.50 

100.00 

5.00 

5.00 

25.00 

30.00 

15.00 

1.00 

5.00 


1.00 
2.00 


3  months. 

3  months. 
3  mouths. 

3  months. 
3  montlis. 

3  months. 
3  months. 

3  months. 

1  year 

3  months. 
3  months. 
3  months. 
3  months. 
3  months. 
3  months. 

3  months. 
3  months. 
3  months. 
3  months. 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear — 
3  months. 

Iday 

3  months. 
3  months. 

3  months. 
3  months. 
1  day. . .. 
1  year... 
3  months. 

3  months. 
3  montlis. 
3  months. 
1  night... 
3  months. 
3  months. 


SIO.  00 

7. 50-30.  CO 
5. 00-25.  00 

5. 00-100. 00 
6.00 

3.00 
2.00 

5. 00-30. 00 

100. 00-JOO.  00 

5.00 

75.00 

3. 00-20.  00 

50. 00-250. 00 

4.00 

5.00 


5. 00-20. 00 

5. 08-100. 00 

6. 00-26.  00 

10.00 

10.00 
15. 00 
60.00 

1.00 

100.00 

10.00 

16.00 

5.00 
10.00 
10.00 

30.00 

23.00 

50.00 

10. 00-10.  00 

1. 00-6. 00 

6. 00-10.  00 
25. 00 
4.00 
15.00 
10.00 
25.00 


KIND   or   BUSINESS   LICENSED. 


Period. 


License  rate. 


SAN  FKANCISCO— Continued. 


Outdoor  park , 

I'atont  chimney  contractor , 

Pa^vnbroker 

Peddler  (no  charge  to  war  veterans) 

Ilovolving  wheel,  chute,  toboggan  slide,  etc.,  rate 

based  on  amount  of  receipts 

Riding  academy,  rate  based  on  amount  ol  gross 

receipts  per  montti 

Itimner  or  soli<'iIing  agent 

Sca\'enger  wagon,  rate  b.ased  on  number  of  horses., 
SeconrUr.md  goods,  rate  based  on  amount  of  sales. . , 
Shooting  gallery 

If  not  maintained  for  profit 

Show: 

Circus 

Side  show  with  circus  or  menagerie , 

Wild  animal  or  menagerie  show,  not  over  3,500 
seats 

Skating  rink 

Slaughter  of  live  stock,  rate  based  on  number  of 
animals  slaughtered: 

Largo  stock 

Small  stock 

Stage  line  agency,  horse  or  motor  vehicle 

Storage  of  petroleum 

Theater,  rate  based  on  seating  capacity 

Ticliet  peddler 

Towel  company , 

Transfer  or  drayage  of  baggage  or  merchandise 

Trucks  and  wagons,  rate  based  on  number  of  horses 

and  size  of  truck 

Vehicle,  rate  based  on  passenger  capacity 

Warehouse,  rate  based  on  amount  of  gross  receipts 

per  month 

Water  company,  rate  based  on  amount  of  gross 

receip  ts 

Water  filters,  selling  or  leasing 


1  year 

1  year 

3  months 

3  months 

3  months 

3  months 

3  months 

1  year 

3  months 

3  months 

lyear 

1  day 

1  day 

1  day 

Each       addi' 
tionalday.. 

3  months 

1  day 

3  months 

3  months 

3  months 

3  montlis 

1  year 

3  months 

1  month 

1  day 

1  month 

3  months 

3  months 

1  year 

1  year 

3  months 

3  months 

3  months 


SAN  JOSE. 


-Advertising,  outdoor 

Auctioneer 

.Vutomobiles  for  hire: 

5-passenger 

Each  additional  passenger 

Bakery 

Ball  and  ring  game 

Bowling  alley 

Circus,  rate  based  on  number  of  cars 

Delicatessen 

Electric  wiring 

Engineer 

E  .xhibition,  tent  show 

Fish  and  poultry 

Peddling 

Fortune  teller 

Gunpowder,  selling 

Hotel,  rate  based  on  number  of  rooms 

Ice  company 

Ice  cream  parlor 

Laundry 

Meat  market 

Merry-go-round 

Milk,  rate  based  on  number  gallons  of  monthly  sales 

Oil  tank  wagon 

Organ  grinder 

Pawnbroker 

Peddling: 

Dry  goods 

Novelties 

Peanuts  and  ice  cream 

Pop  corn 

Produce 

Photography  on  streets 

Pool  table 

Restaurant 

Shooting  gallery 

SkatingVink 

Theater 

Trading  stamp  company 

Wagon: 

1-horso 

2-horse 

Water  company 


STOCKTON. 


Agent  or  solicitor  for  future  delivery,  transient. 
Auction,  fire  damaged,  or  bankrupt  stock  sale . 

Auctioneer 

Billposting 

Bowling  alley 


$200.00 

125.00 

31.00 

6.00 

20.00-50.00 

2.0O-4.0O 

10.00 

1. 50-2.  50 

1.0O--I.00 

7.50 

10.00 

100.00 
5.00 

50.00 

35.00 
20.00 
5.00 


5.00-50.00 

3.00-20.00 

10.00 

10.00 

201.00-301.00 

76. 00-101.  00 

41.00-51.00 

5.00 

300.00 

6.00 

6.00 

1. 50-10. 00 
1. 50-5.  00 

10.00-30.00 

2.00-251.00 
20.00 


1  yejir... 
1  year... 

1  year 

1  year 

1  year... 

1  year 

1  year 

Iday — 

1  year 

1  year 

1  year... 

1  day 

1  year 

1  year 

1  year — 
1  vear  — 
1  year..., 

1  year 

1  year 

1  year 

1  year 

1  <iay 

3  months 
1  year — 
1  year..., 
1  year. . . 

1  year 

1  day 

1  year 

1  year 

1  year 

lyear..., 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


$100.  00 
60.00 

10.00 

2.30 

10.00 

40.00 

24.00 

50.  00-130.  00 

6.00 

25.00 

2.00 

6.00 

6.00 

10.00 

300.00 

20.00 

40. 00-100.  00 

20.00 

6.00 

20.00 

10.00 

10.00 

.50-6.00 

8.00 

20.00 

120.00 

200.00 

2.00 

120.00 

240.00 

50.00 

240.00 

40.00 

20.00 

30.00 

200.00 

200.00 

100.00 

2.50 

5.00 

1,000.00 


1  week... 
1  week... 

1  day 

3  months, 

1  year 

3  months. 


J35.00 
250.00 
50.00 
10.00 
20.00 
S.OO 


44 


SPECIFIED  SOURCES  OF  REVENUE— COLORADO. 


KIND  or  nusaiEss  licensed. 


License  rate. 


STOCKTON'— Continued. 


Boxing  club 

Circus,  acrobatic  performance,  or  menagerie,  ra::e 

based  on  admission  fee 

Clairvoyancy 

Dairy,  every  gallon  per  day 

Distributor  of  medicines,  cures,  etc 

Electrician 

Games  of  skill 

Merchant,  transient 

If  accompanied  by  vaudeville,  public  demon- 
stration, or  treatment 

Merry-go-round 

Pa^vnbroker 

Peddler,  vegetables,  fruits,  meats,  etc 

Transient 

Plumber ■ 

Shootin'4  gallery 

Show  of  fipires,  jugi^lers,  wire  or  rope  dancers, 
sleight  of  hand,  or  side  show  to  circus,  etc 

Skating  rink 

Theater 


1  year. 


1  day 

1  month.. 
3  montiis.. 

1  week 

lyear 

1  montii... 

1  week 

1  day 

1  montli... 
1  day 


1  week 

:day , 

1  month... 
1  month... 
G  months.. 
3  months.. 

1  year 

3  months.. 

1  month... 

1  week 

1  day 

3  months.. 

1  year 

6  months.. 
1  month... 
1  day 


sioo.oa 

1.00-100.00 

500.00 

0.15 

100.00 

10.00 

20.00 

10,00 

2.50 

500.00 

2.5.00 

250.00 
50.00 
20.00 
10.00 
IS.  00 
50.00 
10.00 
10.03 

20.00 
10.00 

5.00 
25.00 
50.00 
.30.00 
20.00 

5.00 


KIND   OF   BUSINESS   LICENSED. 


License  rate. 


STOCKTON— Continued. 


Vehicle,  horse-drawn: 

Dray,  single  or  doubb  teim,  respectively... 

Express 

Weigher,  public 


$4. 0»— ?7.  .50 
3.00 
12.00 


3. — General  license  t.\xbs. 

In  only  three  cities  are  general  license  taxes  imposed.     These 

are  San  Francisco  and  San  Diego,  in  each  of  which  a  license  of  $3 

per  year  is  required  for  carrying  concealed  weapons,  and  Oakland 

in  which  a  license  of  52. .50  per  year  is  required  for  carrying  revolvers. 

4. — Licen.se  taxes  on  dogs. 

The  annual  license  tax  in  Berkeley,  Los  Angeles,  and  San  Jose 
is  §2  each  and  in  San  Francisco  $1..50  each  on  dogs  of  either  sex; 
in  Oakland  and  Pasadena  $1..50  each  on  males  and  $2.50  each  en. 
females;  in  PVcsno,  Sacramento,  and  San  Diego  $1  each  on  males 
and  $2.50,  SI. 50,  and  $3,  respectively,  on  each  female;  in  Stockton 
$1.50  and  $3  each  on  males  and  females,  respectively. 

Oakland  also  reports  a  tax  on  kennels  of  $10  per  year,  and  :n 
Pasadena  there  is  an  annual  license  tax  of  50  cents  on  each  cat. 


COLORADO. 


1. — Special  assessments. 
a. — For  public  impi-ovemcnts. 

In  the  cities  of  over  30,000  inhabitants  all  costs  of  the  following 
public  improvements  are  assessed  against  benefited  property: 
Opening  and  grading  streets,  paving  streets  and  alleys,  setting 
curbs,  and  constructing  sidewalks  and  trunk  and  lateral  sewers. 

Colorado  Springs  assesses  the  entire  cost  of  water  main  extensions 
against  benefited  property. 

6. — For  public  services. 
No  special  assessments  are  levied  for  public  services. 
2. — Business  taxes  other  than  on  the  liquor  traffic 

a. — Collected  without  issue  of  license. 
No  business  taxes  are  collected  without  issue  of  license  in  any 
of  the  three  cities  in  the  state. 

b. — Collected  with  issue  of  license. 
The  following  Bta,tements  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND   OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


COLORADO  SPRINGS. 


Amusements: 

Moving  pictures 

VaudeWlIe 

Auctioneer 

Billiards  or  pool: 

1  table 

Each  additional  table 

Bowling: 

1  alley 

Each  additional  alley 

Business  solicitor 

Clairvoyant 

Dance  hall 

Driver,  hack  and  tourist 

Electrical  contractor 

Electrician 

Express  and  transfer  wagon 

Garage  and  boarding  staole 

Gasoline,  per  100  gallons 

Each  additional  100  gallons. 
Hotel  solicitor: 

Proprietor 

Employee 

House  mover 

Huckster  and  hawker 

Junk  dealer 

lavery,  auto 

Lunch  room 


1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

0  months.. - 

1  5"ear 

Not  limited 

1  year 

1  y«ir 

1  ye.ir 

1  yc:ir 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


SIOO.  03 

t;0.  00 

5.00 

10.00 
6.00 

10.00 
,  5.00 
25.00 
50.00 

5.00 

1.00 
50.00 

5.00 
10.00 
25.00 

1.00 
.25 

10.00 
25.00 
5.00 
CO.OO 
25.00 
150.00 
200.00 


KIND   OF  BUSINESS  LICENSED. 


License  rate. 


COLORADO  SPRINGS— Continued. 


News  stand .^ 

Pawnbroker ,' 

Peddler  and  transient  dcilcr: 

On  foot 

Vrith  wagon 

Pharmiicy 

Plumber 

Pop-coni,  candy,  and  tamale  stand 

Scavenger " 

Secondhand  store 

Sidewalk  contractor 

Tourist  caniage,  4  seats  or  less 

Each  additional  seat 

Weigher 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


DENVER. 


Amusement 

Ash  hauler 

.'Vuctioneer 

Auto  herdic 

Sight-seeing 

Bicycle  dealer 

Billboards 

Billiards  and  pool: 

liable 

Each  additional  table 

Bowling; 

1  alley 

Each  additional  alley 

Coal  deiiler: 

1  wagon 

Each  additional  wagon 

Drain  layer 

Druggist 

Electrici:in,  rate  based  on  grade — 

Employment  agent 

Express  and  hacks 

Fak-ir  or  fortune  teller 

Filling  station 

Garage 

Job  and  transfer  wagons 

Junk  dealer 

Jtmk  wagon 

Milk,  rale  based  on  number  of  cov>-; 

Moving  and  hoisting 

Moving-picture  operator: 

Origmal  license 

Renewal 

.Apprentice 

Moving-picture  studio 

Pawnbroker 

Peddler 

Picture  film 

Plumber: 

Master 

Journeyman 

Restaurant ,  second  class 


year, 
year. 
3-ear. 
year, 
year., 
year. . 
j-ear. . 

year., 
year.. 

year. . 
year. . 

year. . 
year. . 
year., 
year. . 
year. . 
year. . 
year. . 
year. , 
year., 
year., 
year., 
year. . 
year. . 
year. . 
year. . 


year, 
year, 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year. 


$200.00 
50.00 

120. 00 
ISO.  00 

1.00 
10.00 
30.00 
35.00 

5.00 

5.00 
20.00 

5.00 
10.00 


Sin.  00 

1.00 

200.00 

10.00 

25.00 
10.00 

20.00 
10.00 

30.00 
20.00 

20.00 
5.00 

10.00 

10.00 

10.00-50.00 

100.00 

10.00 
150.00 
200.00 

25.00 

10.00 
100.00 

10.00 
l.OO-.i.QO 

10.00 

3.00 

1.50 

.50 

1,000.00 

300.00 

10.00-100.0.") 

40.00-200.00 

10.00 
1.00 
2.00 


I  One-half  of  1  cent  for  each  square  foot  of  surface  area. 


SPECIFIED  SOURCES  OF  REVENUE— CONNECTICUT. 


45 


KIND    or   BUSINESS   LICENSED. 


Period. 


DKNVER— Continued. 


Secondhand  dealer. 

Shootm^  gallery 

Sidownlk  contractor 

5oft  (irinks 

Street  cars,  per  foot. 
Vault  doaner 


PUEBLO. 


Auctioneer 

Billboard 

Billiard.s  and  pool: 

1  tablo 

Each  additional  table 

Bowliiif^: 

1  alley 

Each  additional  alloy 

Circus,  rate  based  on  admission  charge. 

Banco  hall 

Electrical  contractor 

Electricil  wiring,  rate  based  on  grade.. 

Emplnyraent  agency 

Exhitntion .' 

Express  and  transfer 

Elowers  and  plants,  peddler 

Grower,  to  sell  on  streets 


License  rate. 


1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

1  year 

1  year 

1  year 

6  months. 

1  year 

1  year 

1  year 

1  year — 


S-SOO.  00 
10.00 
2o.00 

25.00 
15.00 

50.00 

10.00 

5. 00-2.'i0. 00 

23.00 

50.00 

5.00-15.00 

lOO.OO 

60.00 

10.  .50 

15.00 

.50 


KIND  or  Bt;siNESS  UCENSEO. 


Period. 


PUEBLO— Continued. 


Junk: 

Dealer. 


1  vi- 


Peddler 1  year 


Knife  or  doll  rack 

Pawnbroker 

t'eddler,  on  foot 

Pit  turc  show 

Plumbing 

Scavenger 

Shooting  g.;llcry. 

Skating  rinlc 

Ta,xicab 

Theater , 

Trade  ma<-hinc 


1  year 

1  year 

1  j'oar 

lyear 

lycar 

1  year 

lyear 

1  year 

1  year 

lyear 

G  moDths. . 


Vaudeville 1  year. , 


License  rate. 


$100.00 
10.  CO 
60.00 
300.00 
300.00 
60.00 
10.00 
25.00 
120.00 
180.00 
2S.50 
130.00 
24.00 
100.00 


i. — (.lENERAL   LICEMSE   TAXES. 

In  Colorado  Spring.5  a  license  tax  of  50  cents  for  an  unlimited 
period  is  imposed  on  drivers  of  motor  vehicles. 

4. — License  taxes  o>r  dogs. 
Colorado  Springs  and  Denver  levy  an  annual  dog  license  tax  of 


$2  on  each  male  and  So  and  $4,  respectively,  on  each  female, 
rate  in  Pueblo  is  SI  for  males  and  $3  each  for  females. 


The 


CONNECTICUT. 


1. — Special  assessments. 
a. — For  public  improvements. 

Special  assessments  are  levied  for  .specified  public  improve- 
ment.s  in  Connecticut  cities  as  follows:  For  the  opening  of  streets: 
Waterbury,  two-thirds  of  the  cost;  all  other  cities  the  entire  cost. 
For  the  grading  of  streets:  New  Britain  and  Stamford,  the  entire 
cost;  Waterbury,  two-thirds  of  the  cost;  Bridgeport,  Hartford,  and 
New  Haven,  all  costs  included  in  a.ssessments  for  street  opening. 
For  the  paving  of  streets  and  alleys:  New  Britain  and  Waterbury, 
the  entire  cost;  Hartford,  two-thirds;  Bridgeport  and  Stamford, 
one-half;  New  Haven,  for  asphalt  on  concrete  base,  per  front  foot, 
60  cents;  wood  block,  70  cents;  bituminous  macadam,  3.5  cents,  and 
hassam,  .50  cents.  For  setting  curbs:  Bridgeport,  Hartford,  and 
New  Haven,  the  entire  cost;  Waterbury,  one-half  of  the  cost.  For 
laying  sidewalks:  Bridgeport,  Hartford,  New  Haven,  and  Stam- 
ford, the  entire  cost;  Waterbury,  one-half  of  the  cost.  For  con- 
structing sewers:  Bridgeport,  three-fourths,  and  Stamford,  one-half 
of  the  cost;  New  Haven,  $1.75  per  front  foot;  Hartford  and  New 
Britain,  the  entire  cost  of  lateral  sewers;  and  Waterbury,  SI. 50  per 
front  foot  for  lateral  sewers. 

b. — For  public  services. 

The  entire  cost  of  street  sprinkling  is  assessed  against  benefited 
property  in  Bridgeport,  Hartford,  and  Waterbury,  and  IJ  cents 
per  front  foot  is  assessed  against  benefited  property  in  New  Britain 
for  such  services. 

2. — Business  taxes  other  than  on  the  liquor  traffic 

a. — Collected  without  issue  of  licenae. 

No  business  taxes  are  collected  without  issue  of  license  in  the 
six  cities  of  the  state. 

5. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


kind  of  business  ucensfd. 


Period. 


License  rate. 


BRIDGEPORT. 


Auctioneer 

Bowling  alley 

Boxing  match 

Carnival 

Circus 

Express  wagon 

Huckster 

Junk  dealer 

Lodging  house 

Pawnbroker 

Pool  room 

Secondliand  clothing,  sile  of 

Theater,  hall,  or  exhibition  of  moving  pictures,  rate 
based  on  seating  capacity 


1  year 

1  year 

1  performance. 
1  performance. 
1  performance. 

1  year 

1  year 

Iday 

1  year 

lyear 

1  year 

1  year 

1  year 


1  year. . 
1  night. 


S3. 00 

10. 00 

50.00 

50.00 

50.00 

1.50 

5.00 

1.00 

5.00 

10.00 

50.00 

10.00 

5.00 

50. 00-150. 00 
5. 00-15. 00 


HARTFORD. 


Auctioneer,  nonresident 

BUlboard: 

Company 

Employee 

Boxing  match  or  wrestling  bout 

Circus 

Dance,  except  in  licensed  hall 

Express  wagon: 

Nonre.sident  proprietor 

Resident  proprietor 

Hack,  public: 

Nonresident  proprietor 

Resident  proprietor 

Jitney 

Lodging  house 

Milk 

Pawnbroker «. 

Peddler 

Pool  room 

Rag  picker 

Secondhand  dealer 

Theater,  hall,  etc 

NEW  BRITAIN 

Auctioneer 

Circus: 

Large 

Stnal! 

Diuie 


1  day.. 


1  year 

1  year 

1  performance 

Iday 

Inight 


I  year. 
1  year. 

1  year. , 
I  year. . 
1  year. 
Ij'ear.. 
1  year. , 
1  year. 
1  year. . 
1  year. . 
lyear.. 
1  year, 
lyear.. 


$5.00 

23.00 

1.00 

13.00 

75.00 

1.00 

10.00 
1.00 

10.00 
1.00 

10.00 

10.00 
.25 

60.00 
6.00 

10.00 
2.5) 

10.00 

"5.O0 


1  year 

1  month.. 


1  day 

Iday 

1  day 

Each   addi- 
tional day.. 


S20. 00 
2.00 

50.00 
23.00 
10.00 


46 


SPECIFIED  SOURCES  OF  REVENUE— CONNECTICUT. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


NEW   BRITAIN— Continued. 


Entertainment  by  nonresident,  except  in  opera 

liouse,  cliurcli,  etc 

Fakir,  street 

Gimpowder,  keeping  or  selling 

Medicine  nian 

Merry-go-round 

Museum  in  rented  store 

Opera  liouse 

Peddler,  except  of  fisii  or  of  products  of  his  own 
farm  or  garden; 

With  team,  and  selling  clothing,  dry  goods,  tin- 
ware, cigars  and  tobacco,  or  boots  and  shoes . . 

Vegetables  or  fruit 

Not  otherwise  provided  for 

Plumljer 

Public  conveyance: 

Automobile 

Horse-drawn  vehicle,  rate  based  on  number  of 

horses  used 

Rag  picker  or  collector  of  waste  matter 

Wrestling  match 


1  day 

1  day 

1  year 

1  day 

1  day 

Each    addi- 
tional day.. 

Iday 

1  year 

1  month 

1  month 

1  month 

1  month 

1  year 

1  year 

1  year 

1  day 


NEW  H.iVEN. 


Billiard  table  or  bowling  alley. 
Circus  or  menagerie 

Driver: 

Truck  or  dray 

Other  vehicle 

Electrical  engineer 

Express  wagon 

Fireworks: 

Retail 

AVholesale 

Grease  and  soap  maker 

Gunpowder: 

Saleof 

Use  of,  in  manufacturing... 
Gymnastic  exhibition 

J»iik  dealer 

Kerosene  dealer,  retail 

Lodging  house 

Milk  dealer 

Mo\ing-picture  exMbition 

Night-soil  man 

Pawnbroker 

Petroleum,  oils,  etc.,  wholesale 

Plumber 

Secondhand  clothing  dealer — 

Street  peddler 

Tannery 

Theater 

Truck,  dray,  etc 

Vehicle 


lyear 

Iday 

Each    addi- 
tional day.. 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month 

1  day 

1  year 

1  year 

1  year 

1  year 

1  month 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

lyear 

1  year 


STAMFORD. 


Amusement  resort^  rate  fixed  by  common  council...    1  year. 
Billiard  hall,  bowling  alleys,  or  pool  room,  each  pro- 
prietor   I  1  year. 

1  Not  less  than  810. 


$2.00 
5.00 
5.00 
6.00 
2.00 

1.00 

2.00 

50.00 


2.00 
2.00 
1.00 
2.00 

2.00 

1.00-2.00 
2.00 
2.00 


$10.00 
75.00 

50.00 

.50 

.25 
1.00 
1.00 

5.00 
10.00 
10.00 

2,00 

1.00 
15.00 

1.00 

5.00 

.25 

10.00 

.50 

5.00 
10.00 
50.00 

1.00 

1.00 
10.00 

3.00 
10.00 

1.00 
.25 

LOO 


0) 


KIND  or  BVSINESS  UCENSED. 


810.00 


Period. 


License  rate. 


STAMFORD— Continued. 


Carnival,  traveling 

Circus  or  Wild  West  show,  rate  based  on  seating 
capacity 

Dance 

Employment  agency 

Entertainment,  exhibition,  or  theatrical  perform- 
ance, not  otherwise  licensed,  rate  fixed  by  com- 
mon council 

Explosives,  manufacturing,  receiving,  keeping,  or 
transporting , 

Fireworks,  sale  of 

Junk  dealer 

Lodging  house 

Lunch  wagun 

Pawnbroker , 

Peddler,  except  veteran  United  States  soldier, 
sailor,  or  marine,  commercial  agent  selling  to  deal- 
ers, peddler  of  milk,  cream,  or  ice  cream,  or  blind 
Eerson  selling  goods  manufactured  with  liis  own 
ands 

Transient 

Theater,  moving-picture  house,  auditorium,  hall, 
etc.,  rate  based  on  seating  capacity 

Transportation  of  persons  or  goods  by  vehicles,  rate 
based  on  number  of  vehicles  used 


1  day.... 

1  day 

1  day 

1  year. . . 

1  year... 

1  year. . . 
P) 
1  year. . . 
1  year. . . 
1  year... 
1  year. . . 

1  year. . . 
1  day... 

1  year. . . 

1  year... 


850.00 

15.00-100.00 

LOO 

10.00 


C-) 


1.00 
5.00 
5.00 
10.00 
150.00 
50.00 


10.00 
LOO 


15. 00-35. 00 
3. 00-10. 00 


WATERBURY. 


Auction 

Bowling  alley 

Circus  or  menagerie,  first  day 

Each  succeeding  day 

Exhibition 

E  xplosives,  manufacturer  or  deak  r . . 

lireiise^  soap,  etc 

Junk  dealer 

Milk  vender 

Night-soil  man 

Pa\vnbroker 

Peddler 

Pool 

Public  convevance 

Secondhand  dealer 

Slaughterer 

Tannery 

Tapper  of  sewer,  gas,  or  water  mains 
Theater  or  opera  house 


year 

year 

performance, 
perf,-irmanco. 
performance 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 


85.00 

10.00 

50.00 

25.00 

5.00 

5.00 

S.OO 

10.00 

.50 

5.00 

50.00 

LOO 

10.00 

LOO 

5.00 

5.00 

5.00 

LOO 

75.00 


>  Not  less  than  85. 


'  Fixed  bv  common  council. 


3.- 


Oeneral  license  taxes. 


In  Bridgeport  a  tax  of  So  per  year  for  pistol  perrnita  is  collected, 
and  in  Hartford  a  tax  of  50  cents  per  year  is  collected  for  each  social 
club. 

4. — License  taxes  on  dogs. 

Male  dogs  are  taxed  SI  each,  and  female  dogs  $5  each,  per  year^ 
Of  these  amounts,  25  per  cent  is  retained  by  the  city,  and  75  per- 
cent is  paid  to  the  state. 


SPECIFIED  SOURCES  OF  REVENUE— DELAWARE  AND  DISTRICT  OF  COLUMBIA.     47 


DELAWARE. 


1. — Special  assessments. 
a. — For  public  improvements. 

In  Wilmington  no  special  assessments  are  levied  for  opening, 
grading,  or  paving  streets  or  alleys. 

The  benefited  property  is  assessed  for  the  entire  cost  of  sidewalks 
and  in  addition  Co  cents  per  front  foot  for  straight  curbing  and  90 
cents  per  front  foot  for  circular  or  return  curbing. 

For  trunk  sewers  the  property  owner  pays  a  flat  rate  of  50  cents 
per  front  foot  and  1  cent  per  square  foot  of  lot  area,  while  for  lateral 
sewers  the  benefited  property  is  assessed  for  the  entire  cost. 

6. — For  public  services. 
No  special  assessments  are  levied  for  public  services. 
2. — Business  taxes  other  than  on  the  liquor  traffic. 
a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  issue  of  license  in  Wil- 
mington. 


b. — Collected  with  issue  of  license. 


The  following  statement  shows   for  Wilmington   the  kinds  of 
business  licensed  and  the  tax  rates  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  UCENSED. 


Period.  License  rate. 


WILMIN'GTON. 


Auctioaeor 1  year.. 

Carnival 1  week . 

Circus Iday... 

Freak  show 1  week. 


Moving-picture  show 

With  spoken  drani,i . 

Plumber,  master 

Theater 

Wild  West  show 


1  year. 
1  year. 
1  year. 
1  year. 
Iday.. 


SIOO.OO 
25.00 
100.00 
5.00 
100.00 
12.5.00 
5.00 
2.5.00 
25.00 


3. — General  license  taxes. 
No  general  license  taxes  are  collected. 

4. — License  taxes  on  dogs. 

The  annual  dog  license  tax  is  $1  each  for  males  and  $2  each  for 
females. 


DISTRICT  OF  COLUilBIA. 


1. — Special  assessments. 

a. — For  public  improvements. 

Property  owners  are  assessed  the  entire  cost  of  opening  streets; 
and  one-half  the  cost  of  resurfacing,  grading,  and  paving  streets  and 
alleys,  and  of  curbing  and  sidewalk  construction.  No  special 
assessment  is  levied  against  property  for  trunk  sewers,  but  an  assess- 
ment of  $1  per  front  foot  is  levied  for  the  construction  of  lateral 
sewers,  and  $1.25  per  front  foot  for  water-main  extensions.  Assess- 
ments ranging  from  one-third  to  one-halt  of  the  cost  of  the  improve- 
ment are  levied  against  the  property  benefited  by  park  improve- 
ments. 

6. — For  public  services. 

No  special  assessments  are  levied  for  public  services. 

2. — Business    taxes    other    than    on    the    liquor    traffic. 

a. — Collected  without  issue  of  license. 

The  kinds  of  business  taxes  collected  in  the  city  of  Washington, 
together  with  the  rates  at  which  they  are  levied,  are  as  follows: 

Insurance  companies,  except  mutual  fire  insurance  companies, 
are  assessed  IJ  per  cent  on  premiums;  building  and  loan  associa- 
tions, 2  per  cent  on  gross  earnings;  incorporated  savings  banks, 
electric  light  companies,  telephone  companies,  and  street  railway 
companies,  4  per  cent  on  gross  earnings;  barge  and  dock  companies 
and  gaslight  companies,  5  per  cent  on  gross  earnings;  national  banks 
and  trust  companies,  6  per  cent  on  gross  earnings;  and  market 
company,  4  per  cent  on  earnings  from  conduits. 

b. — Collected  loith  issus  of  license. 

The  following  statement  shows  the  kinds  of  business  licensed  and 
the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  UCENSED. 


Period.         License  rate. 


WASHINGTON. 


Amusement  park,  admission  charged. 


Apothecary . 


1  year 

1  week 

Each    addi- 
tional week. 

Iday 

1  year 


$100.00 
10.00 

5.00 
3.00 
6.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


WASHINGTON— Continued. 


Athletic  sports,  admission  charged.. 


Auctioneer 

Auto  for  hire,  rate  based  oa  number  of  passengers, 

and  whether  operated  on  regular  routes 

Billiards  and  pool,  each  table 

Billposter 

Boarding  house,  each  room 

Bowling  alley,  each  alley 

Ballding  contractor .' 

Carriage  and  wagon  maker 

Cattle  and  other  live  stock  dealer 

Cigar  dealer 

Circus 

Claim  agent 

Clairvoyant,  medium,  etc 

Commission  merchant 

Confectionery  store 

Dance,  entertainment,  etc.,  admission  charged 

Dealer  at  markets,  except  farmer 

Emi)loyment  agency 

Exnibition,  art,  freaks,  etc.,  and  amusements  not 

otherwise  provided  for 


Florist 

Hotel 

Each  room  in  e.xccss  of  30 

Huckster: 

Produce — Each  vehicle 

Fuel — Each  v^ehicle 

Ice  cream  parlor 

Land  and  improvement  company. 
Laundry: 

Hand 

All  others 

Lecture  hall,  etc 


Livery  stable: 

Ten  stalls  or  less 

Each  additional  stall . 

Loan  broker 

Massage  establishment 

Merry-go-round 


Patent  medicine,  manufacturing  or  selling 

Peddler  of  merchandise 

Railroad-ticket  broker 

Real  estate  agent  or  broker 

Restaurant,  dairy  lunch,  and  eating  houses 

Secondliand  dealer 

Shooting  gallery,  public  gymnasium,  fencing  and 
boxing  schools 


1  week 

Iday 

1  year 

lyear 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

Iday 

1  year 

1  year 

1  year 

1  week 

Each  addi- 
tional week  . 

1  day 

1  year 

lyear 

1  year 

1  year 

1  ye.ir 

1  year 

1  year 

1  year 

1  year 

1  week 

Each       addi- 
tional week  . 
1  day 

1  year 

1  year 

1  year 

1  year 

1  week 

Each  subse- 
quent and 
continuing 
week 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


$20.00 

5.00 

lOO.OO 

i.  00-12.00 

12.00 

20.00 

1.00 

12.00 

25.00 

25.00 

15.00 

12.00 

200.00 

25.00 

25.00 

40.00 

12.00 

3.00 

5.00 

25.00 

100. 00 
10.00 

5.00 
3.00 
15.00 

30.00 
1.00 

12.00 

5.00 

18.00 

50.00 

10.00 
20.00 
10.00 

.5.00 
3.00 

25.00 
10.00 
500.00 
25.00 
12.00 


10.00 
3.00 
6.00 
25.00 
25.00 
50.00 
18.00 
40.00 

12.00 


48 


SPECIFIED  SOURCES  OF  REVENUE— FLORIDA. 


KIND   OF   BUSINESS  LICENSED. 


WASHINGTON— Continued. 


Skating  rink,  fair,  carnival,  etc. 


Slot  machine: 

Eacli 

UnJimited  number 

Steam  en<iineers 

Stockbroker 

Storing  and  selling: 

Oils  and  explosives 

Fire^vorks 

Gasoline 

Theater,  legitimate 

Turkish  or  Russian  bath . . . 
Undertaking  establishment 


1  year 

1  week 

Each  succeed- 
ing and  con- 
tinning 
week 

1  day 


1  year 

1  year 

Until  revoked. 
1  year 


1  Tear. 


year, 
year. 


1  year. 


8100.00 
10.00 


5.00 
3.00 

2.00 

50.00 

3.00 

100.00 

1.00 
1.00 
5.00 
100.00 
25.00 
25.00 


KIND  OF  BUSINESS  LICENSED.                            Period. 

License  rate. 

W  ASHINGTO  N— Continued. 

Vehicles  for  hire: 

S6.00 

1  year  

9.00 

3. — General  license  taxes. 

A  license  tax  of  52  is  levied  on  each  automobile  operated  in  the 
District  of  Columbia,  the  license  being  good  until  ownership  of  car 
is  changed.  Automobile  operators  pay  a  license  tax  of  $2,  the 
license  being  good  until  revoked. 

4. — License  taxes  on  dogs. 
An  annual  tax  of  $2  is  levied  on  each  dog. 


FLORIDA. 


1. — SPBCL4L  ASSESSMENTS. 

a. — For  public  improvements. 

Benefited  property  is  assessed  with  the  entire  cost  of  sidewalk 
construction  and  with  two-thirds  of  the  cost  of  street  paving  in 
Jacksonville  and  Tampa;  and  in  the  latter  city  it  is  also  assessed 
with  two-thirds  of  the  cost  of  curbing  and  trunk  and  lateral  sewers. 

b. — For  public  services. 

Neither  of  the  two  cities  reported  levies  special  assessments 
against  benefited  property  for  any  public  service  performed. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

n. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  issue  of  license  in  either 
Jacksonville  or  Tampa. 

6. — Collected  with  issue  of  license. 

f 
The  following  statements  show  for  each  city  the  kinds  of  business 

licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND   OF  BUSINESS   LICENSED. 


Period. 


License  rate. 


JACKSONVILLE. 


Abstract  agent,  company,  or  firm,  rate  based  on 

number  of  employees 

Academy  of  music 

Advertisement  or  trade  inducement  company  or 

individual 

Advertising: 

.\gency  for  nonresident  dealer  of  manufacturer, 

not  including  broker 

Agency  or  other  business,  not  otherwise  licensed. 
Agent;  soliciting  busmess  for  out-of-town  hotel 
or  other  enterprise: 

Nom-esident 

Resident,  having  licensed  offlce  in  city 

By  baimers,  floats,  etc.: 

AVith  use  of  vehicle,  each  vehicle 

AVithout  use  of  vehicle 

Contracting  for,  in  si  reet  cars 

Distributing  circulars,  pamphlets,  etc 

Distributing    matter    containing    samples    of 

medicine 

Architect 

Auctioneer 

Automobiles: 

For  hire,  or  taxicabs,  capacity  not  more  than  10 

passengers 

Repair  shop  or  garage 

Selling  or  taking  orders  for  sale  of  motor-pro- 
pelled vehicles  and  motor  boats 

Sight-seeing,  rate  based  on  passenger  capacity. . 
Tires,  including  motorcycle  tiros,  agent  or  dis- 
tributor   

Bakery: 

Including  wagons 

Without  wagon,  2  or  moreemployoes 


1  year. 
1  year. 

1  year. 


1  year. 
1  year. 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 


SlOO.00-8150.00 
15.00 


250.00 


1  year. 
1  year. 

1  year. , 
1  year., 

1  year. . 

1  year. . 
1  year.. 


25.00 
15.00 


50.00 
10.00 

50.00 
15,00 
100.00 
25.00 

250.00 

10.00 

500.00 


a-i.oo 

25.00 


KIND  OF  BUSINESS  LICENSED. 


License  rate. 


25.00 
125.00-250.00 


50.00 


JACKSONVILLE— Continued. 


Balloons,  rubber,  dealer 

Bank  or  banker,  lending  money  on  personal  prop- 
erty, or  with  capital  not  less  than  SICO.OOO 

With  capital  less  than  8100,000 

Barbershop,  each  chair 

Baths.  Turkish,  Russian,  or  vapor 

Bath  with  swimming  pool 

Bicycles: 

Agent  or  dealer  in  connection  with  renting  or 
repairing,  or  botli 

Renting 

Renting  and  repairing 

Repairing,  employing  2  or  more  hands 

Billiards,  pool,  or  bagatelle,  each  table 

Billposter 

Birds,  song  or  plumage .  dealer 

Blacksmi til  shop,  2  or  more  employees 

Boarding  house,  each  room  in  excess  of  8 

Boat  house  or  yard,  hiring  boats 

Boilers: 

Inspection  company 

Making 

Book  agent  or  canvasser,  foreign 

Bookbinder,  employing  1  or  more  hands 

Books  and  stationery: 

Retail 

Wholesale  and  retail 

Boots  and  shoes: 

Factory  or  repairer,  or  both,  employing  2  or 
more  hands 

Maker  or  repairer,  or  both,  employing  more  than 
2  hands ."...\ 

Retail 

Secondhand 

Wholesale 

Wholesale  and  retail 

Bottles,  secondhand,  dealer 

Bottling  works 

Bowling  alley 

Brick  rhanufacturing: 

Foreign,  or  agent  for,  with  ofBce  in  city 

Local 


Brick  mason,  employing  1  or  more  hands. 
Building  and  loan  association: 


10.00 
5.00 


Foreign 

Local. 

Builders'  supplies,  retail 

Butter  and  cheese: 

Retail 

Wholesale 

Wholesale  and  retail 

Business  college 

Cabinet  or  carpenter  shop,  rate  based  on  number  of 

employees 

Candy: 

Dealer 

Manufacturing,  with  wholesaling  or  retailing. . . 

Cane  rack  or  similar  board 

Car  ser\ice  association  or  agency  including  refrig- 
erator cars 

Card  writing,  cut  ting,  or  engra\ing  stand 

Carpets,  matting,  and  window  shades 

Carriages,  buggies,  etc.,  dealer  or  agent 

Ca.sh  regr.terSjagent  or  dealer 

Cement  or  artificial  stone  manufacturer 

Cemetery,  with  office  or  agent  in  city 

Chiropodist 

Cigar  manufacturer,  rate  based  on  number  of  work- 
men  

Cigars  or  tobacco,  or  both: 

Retail,  rate  based  on  value  of  stock 

Wholesale 


1  year. 

1  year, 
lyear. 
1  year, 
lyear. 
1  year. 


1  year., 
1  year. , 
1  year. . 
1  year., 
1  year., 
1  year.. 
1  year,, 
1  year. , 
1  year.. 
1  year. , 

lyear., 
1  year., 
1  year. , 
lyear. 

1  year. , 
1  vear. 


1  year. . 

1  year. . 
1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year.. 
1  year. . 

1  year.. 
1  year.. 
1  year. , 

1  year. , 
1  year. , 
1  year., 

1  year. , 
1  year. , 
1  yetir. , 
1  year. , 

1  year. 

1  year., 
1  year., 
lyoar., 

1  year. 
1  year., 
1  year., 
1  year. 
1  year., 
1  year., 
1  year., 
1  year., 

1  year. , 

1  year. , 
1  year.. 


S2.50 

150.00 

100.00 

2.00 

10.00 

10.00 


15.00 
5.00 
10.00 
5.00 
10.00 
50.00 
10.00 
S.OO 
.25 
10.00 

10.00 
15.00 
50.00 
10.00 

10.00 
50.00 


15.00 

5.00 
25.00 
50.00 
35.00 
50.00 
10.00 
25.00 
10.00 

25.00 
10.00 
15.00 

100.00 
25.00 
29.00 

10.00 
20.00 
25.00 
25.00 

5.00-10.00 

5.00 
20.00 
50.00 

100.00 
10.00 
25.00 
25.00 
25.00 
25.00 
15.00 
10.00 

6.00-25.00 

2.50-15.00 
25.00 


SPECIFIED  SOURCES  OF  REVENUE— FLORIDA. 


49 


KIND  OF  BCSmESS  UCENSED. 


License  rate. 


JACKSONVILLE— Continued. 


Circus,  show,  or  exhibition,  rate  based  on  admission 
charge 


Parade— 

Ifperformanceinsidecity 

Itperformance  outkidecity 

Civil  engineer 

Claim  and  coUectionagency,  including  right  to  col- 

leot  rents 

Clot  lung,  secondhand 

Clothing  and  gents' turaishing  goods: 

Retail 

Wholesale 

Wholesale  and  retail 

Coal,  dealer  or  solicitor 

ColTee  roaster  and  spice  mill 

Cold  storage 

Conimercialai^ency 

Commission  merchant 

Confectionery,  each  place  of  business 

Contractor  or  construction  company,  rate  based  on 

number  otemployees 

Crockery  and  glassware: 

Retail 

Wholesale  and  retail , 

Curiosities ,  dealer 

Pental  depot ]., 

Dentist !...].!].. 

Department  store,  rate  based  on  tbIuo  of  stock: 

Retail 

Wholes;ilG 

Detective  agency , 

Directory,  city.county,  or  state,  makiiig  or  offer- 
ing for  sale 

Di\ine  healer [ 1 . . 

Dog  or  other  animal  exhibition 

Dressmaking  establishment,  more  than  3  hands 

Drugs: 

Retail,  rate  based  on  value  of  stock 

Wholesale 

Wholesale  and  retail 

Dry  goods: 

Retail,  rate  based  on  vahie  of  stock 

Wholesale 

Dye  house  or  company,  resident  or  agency 

Electric  light  company '. 

Electric  machinery  or  supplies,  dealer  or  agent .... 

Electrical  contractor  or  installing  electric  wires 

Employment  agency 

Express,  company 

Local  deliverj',  each  wagon 

Fertilizer: 

Dealer 

Manufacturer 

Eerris  wheel  or  other  amusement  device 

Fireworks: 

Retail 

Wholesale 

Wholesale  and  retail 

Fish: 

Retail 

Wholesale 

Flying  jenny  or  merry-go-roimd 


Flour,  grits  and  meal: 

Retail 

Wholesale  dealer  or  agent 

Florist,  or  dealer  in  flowers,  plants,  etc 

Folder  boxes  or  similar  de\ice: 

Operated  by  resident 

Operated  by  nonresident 

Fortune  teller,  clairvoyant,  mind  reader,  palmist, 

or  astrologist 

Foundry 

Fruits: 

Importer 

Retail 

Including  soda  fountain 

Wholesale 

Fruits  and  country  produce: 

Retail 

Wholesale 

Fruits  or  vegetables,  or  both,  sold  from  car,  per  car 

Furnishing  goods,  gents' 

Furniture: 

On  installment  or  contract  plan,  rate  based  on 
value  of  stock 

Retail 

Wholesale 

Furniture,  household  goods,  or  musical  instruments, 

canvasser  for  nonresident  firm,  at  retail 

Fut ures  or  options,  broker 

Gas  company , 

Gas  engine 

<jrain  elevator 

Gristmill 

Groceries: 

Retail,  including  hay,  grain  and  feed,  and 
candy  and  confectionery,  rate  based  on  value 
of  stock 


1  week 

Iday 

Each  parade. 
Each  parade. 
1  year 

lyear 

1  year 

lyear 

1  year 

lyear 

lyear 

1  year 

lyear 

lyear 

1  year 

lyear 

lyear 


Wholesale,  including  packing-houso  products, 
tobacco,  cigars,  hay  and  grain,  fireworks  ana 


drugs. 
Guarantee  or  surety  company . 

37905°— 18— 


1  year.. 


sioo-si,ooo.nfl 

50.00-300.00 

50.00 

200.00 

10.00 

25.00 
50.00 

25.00 
40.00 
50,00 
25.00 
25.00 
60.00 
25.00 
15.00 
5.00 


15.00 
25.00 
25.00 
15.00 
10.00 

lO.OO-iOO.OO 

50.00-3,000.00 

25.00 

ino.oo 

250.00 
50.  IX) 
10.00 
10.00 

10. 00-35. 00 
50.00 
75.00 

15. 00-50. 00 

50.  0'3 

10.00 

200.00 

25.00 

10.00 

25.00 

250.00 

5.00 

2.1.00 
50.00 
26.00 

10.00 
20.00 
25.00 

15.00 

25.00 

300.00 

25.00 

15.00 
25.  (X) 
25.00 

10.00 
25.00 

1,000.00 
25.00 

25.00 
10.00 
15.00 
25.00 

10.00 

25.00 

5.00 

15.00 


25. 00-50. 00 
25.00 
40.00 

50.00 
250.  OO 
250.00 

25.00 

100.00 

5.00 


100.00 
100.00 


KIND  OF  OUSIKESS  UCENSED. 


Perio<l. 


Lloonso  rato. 


I.VCKSONVILLE— Continued. 


Guns,  pistols,  bowle  knives  or  other  deadly  weapons, 
or  sport  mg  goods .' 

Gunsmith,  repairing,  including  sale  of  rubber 
stamps  and  sporting  gnwls  f  thcr  than  gims, 
pistols,  etc 

Hall 


Hall  or  place  of  amusement  where  dances,  concerts, 
etc.,  are  given,  within  150  feet  of  p'ace  where 

liquors  are  sold,  except  vaudeville  show 

Hardware; 

Retail 

Wholesale 

Wholesale  and  retaU 

Harness  and  saddlery: 

Retail 

W  liolesale 

Wholesale  and  rfl:iil 

Hats,  cleaning  and  lilocking 

Hay,  grain,  and  feed: 

Retail 

Wholesale 

Wholesale  and  retail 

Hides 


Horseshoeing,  employing  2  or  more  hands 

Hotel,  rate  based  on  number  of  guest  rooms 

House-moring  contractor 

Ice: 

Manufacturer,  per  ton,  estimated  on  daily 

capacity 

Peddler,  each  wagon 

Ice,<ream  peddler 

Ice-cream  or  oyster  saloon: 

Including  sada  foimtain 

Not  including  soda  fountain 

Images  sold  on  streets 

Institution  for  cine  of  drug  or  liquor  habit 

Insurance: 

Accident,  company 

Agency 

Fire,  company 

Agency 

Life,  company 

Agency,  'including    traveling    or  general 

agents 

Life,  fire,  and  accident  agency 

Broker,  tor  each  company 

Itinerant  vender  of  any  article  of  merchandiseon  the 

streets,  from  house  to  house,  or  located 

.Tewelry,  retail 

Including  optical  goods 

Junk; 

Dealer 

Gatherer 

Land  and  development  company,  with  agency  in 

city 

Laundry: 

Steam,  each  place  of  business 

Other  than  steam 

Lawyer 

Lightning-rod  dealer  or  agent 

Lime  or  cement  dealer 

Lithographer,  person,  firm,  or  corporation 

Loan  company,  agency  or  other  person  or  firm  lend- 
ing money  on  personal  property  or  notes 

Loans  on  real  estate,  agency,  attorney,  or  other  per- 
son negotiating 

Ijocksmith,  keeping  for  sale  locks,  keys,  or  bells 

Lodging  house,  each  room 

Lumtter,  dealer  or  agent 

Lunch  stand 

Machine  shop 

Machine  foundry  in  connection 

Machinery,  dealer  or  agent 

Manufacturer,  not  otherw  ise  licensed 

Marble  or  granite  yard  or  quarrj' 

Marine  railway  or  dry  dock: 

Steam 

Other  than  steam 

Market 

Mattress  maker: 

I'sing  machinerjr 

Not  using  machinery,  employing  more  than  2 

hands 

Meats; 

Fresh,  wholesale,  each  place  of  biLsiness 

Packing-house  products,  wholesale  dealer   in 

own  production 

Merchandise,  not  otherwise  licensed: 

Retail 

Wholesale 

Merchandise  broker: 

Carrying  stock 

Not  carrying  stock 

Merchant,  storekeeper,  or  druggist,  capital  stock  of 

51,000  or  less 

Each  additional  51,000  of  capital  stock , 

Messenger  service 

Millinery,  rate  based  on  value  of  stock 

MUk: 

Peddler  delivering  to  consumer 

Retail 

Wholesale  and  retail 

Moving  pictures,  cinematoscope,  phonograph,  or 

like  exhibition 

Motor-boat  dealer 


1  year. 


1  year. 
1  year. 


1  year.. 

1  year. . 
1  year. 
1  year., 

1  year.. 
1  year.. 
1  year.. 
1  year. , 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year.. 

1  year. . 
1  year. . 
lyear.. 
1  year. . 
1  year. . 

1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. . 

1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year.. 

1  year. . 
lyear.. 
1  year. . 
1  year. . 
I  year. . 
1  year. , 
1  year. , 
1  year. . 
1  year. , 
1  year. , 

1  year. , 
1  year. 
1  year. 

1  year. , 

1  year. 

1  year. 

1  year. 

1  year. 
1  year. 

1  year. 
1  j'car. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
I  year. 

1  year. 
I  year. 


tsaoo 


10.00 
5.00 


2,ooaoo 

25.00 
100.00 
125.00 

25.00 

35.00 

40.00 

5.00 

10.00 
40.00 
50.00 
25.00 
5.00 
25.00-100.00 
25.00 


1.50 
3.00 
5.00 

15.00 

10.00 

5.00 

25.00 

50.00 
15.00 
75.00 
20.00 
100.00 

25.00 
35.00 
75.00 

50.00 
10.00 
25.00 

100.00 
25.00 

100.00 

50.00 
15.00 
10.00 
15.00 
25.00 
15.00 

150.00 

25.00 
5.00 
.25 
25.00 
25.00 
25.00 
35.00 
35.00 
15.00 
25.00 

50.00 
10.00 
36.00 

15.00 

5.00 

50.00 

150.00 

10.00 
35.00 

35.00 
25.00 

10.00 

10.00 

75.00 

10.00-15.00 

ZOO 
10.00 
15.00 

50.00 
25.00 


50 


SPECIFIED  SOURCES  OF  REVENUE— FLORIDA. 


KIND   OF  DUSrHESS  UCENSED. 


Period. 


License  rate. 


JACKSONVILLE— Continued. 


Music  or  musical  instruments,  rate  based  on  value 

0  f  s  loci; , 

Musician,  street,  or  organ  grinder 


Naval  stores,  rate  based  on  paid-up  capital. 

News  depot 

Newspaper: 

Daily,  printed  by  power 

Weekly- 


Pnuted  by  power. 
Printed  by  hand . 


Oils,  wholesale  dealer,  or  agent  for,  rate  based  on 

value  of  stock 

Peddler,  each  wagon,  wliether  ov\nicd  by  whole- 
sale dealer,  agent,  or  private  individual 

Optical  goods 

In  connection  with  other  licensed  Inisiness 

Optical  goods,  knives,  jewelry,  etc.,  sold  from  stand 

on  street 

Optician  or  oculist 

Oriental  goods,  dealer 

Oyster  dealer: 

Retail 

Stand 

Wholesale 

Painter,  employing  2  or  more  hands 

Painliug  and  paper  hanging,  employing  1  or  more 
hand; 


Painting  and  wall  display 

Paints,  linseed  oils,  varnishes,  dealer  or  agent: 

Retail 

Wholesale  and  retail 

Paints,  roofing,  exclusively,  dealer  or  agent 

Paper  hanging,  employing  2  or  more  hands 

Pawnbroker 

Peddler: 

Foot,  selling  notions,  dry  goods,  etc.,  from 
house  to  house 

Fn  lit  or  vegetable 

Without  wagon,  meaning  railroad  men,  express- 
men, etc.,  selling  to  consumer  in  competition 

with  merchants 

Peddler  or  hawker,  selling  any  article  of  merchan- 
dise oithorUirec  tor  to  be  delivered  ^t  a  later  period 

Phonograph  orgraraoi>hone,  etc 

Photographer, ferrotyper,  or  crayon  artist 

Itinerant 

Phrenologist 

Physician  or  surgeon 

Picture  and  picture-frame  dealer 

Pile  driver 

Plasterer,  employing  2  ormore  hands 

Plating,  with  gold,  silver,  nickel, etc 

Plumbing,  rate  b.ised  on  number  of  employees 

Pole  on  which  wires  are  placed,  on  streets  "of  city . . , 

Pressing  club .' 

Printing,  job,  rate  based  on  number  of  emoloyees. . 
Real  estate  agency: 

Including  right  to  do  house  renting  and  collect- 
ing  

Collecting  only 

Restaurant,  eating  or  lunch  house,  rate  based  on 
seating  capacity 

With  sleeping  rooms,  additional  per  room 

Rink,  skating,  bicycle,  or  other 

Rubber  stamps,  dealer  or  manufacturer 

In  conne^-'t  ion  with  other  business 

Safes,  iron,  agent  or  dealer 

Sash,  door,  and  blind  factory 

Secondhand  store 

Seed  store,  dealer  or  agent: 

Retail 

Wholesale 

Wbolesale  and  retail 

Sewing  machine  agency  or  dealer 

Shingle  mill  agent  or  dealer  in  shingles 

Shooting  gallery 

Show  or  exhibition,  traveling 

Shulfleboard,  if  used  for  profit,  direcilv  or  indirectly. 

Sign  painter,  employing  2  or  more  hands 

Slaughterhouse  or  yard 

Sleeping  car  company 

Slot  machine .' 

Soda  fountain 

Stable: 

Livery,  sale,  and  feed 

Sale  and  feed  only 

Person,   firm,   or   wareliouseinan   dealing   in 

horses,  mules,  or  cattle,  or  drover  or  trader. . . 

Steamboat,  sailing  vessel,  or  foreign  railroad  agency. 

Steam  ferries,  chartered 

Steamships,  ocean,  each  line 

Stevedore 

Stock  and  bond  broker 

Storage  warehouse  or  rooms  for  furniture,  etc.,  rate 

based  on  number  of  teams  operated 

Street  cars,  each 

Suitclub 

Tailor: 

Dealer  or  agent  taking  orders  for  clothing  to  be 
ma<ie  outside  city 

Merchant 

Teas,  colfees,  and  spices,  dealer,  if  principal  stock. I 


1  year. . 
1  year. . 
1  week. 
1  year. . 
1  year. . 

1  year. . 

1  year. . 
1  year. . 

1  year. . 

1  year. . 
1  year.. 
1  year. . 

1  year. . 
1  year.. 
1  year. . 

1  year. . 
lyear.. 
1  year. . 
lyear.. 

1  year. . 
lyear.. 

1  year. , 
1  year., 
lyear... 
1  year. . 
1  j'ear.. 


1  year., 
1  year. , 


1  year.. 

lyear.. 
1  year., 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
1  year.. 
1  year.. 
1  year. , 


1  year. . 
1  year- . 

1  year. . 
1  year. . 
1  year.. 
iS'car.. 
1  year.. 
1  year. . 
lyear.. 
lyear.. 

lyear.. 
1  year. . 
1  year. . 
lyear.. 
1  year.. 
1  year. . 
1  week. 
1  year.. 
1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year. . 

1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year., 
lyear.. 
1  year. . 
1  year.. 

1  year„ 
1  year. . 
1  year. . 


1  year. 
1  year. 
1  year. 


S10.00-S25.00 

10.00 

6.00 

50.  OO-IOO.  00 

5.00 

100.00 

15.00 
5.00 

25.00-100.01 

10.00 
25.00 
10.00 

10.00 

i5.no 

50.00 

6.00 

5.00 

20.00 

6.00 

10.00 
25.00 

10.00 
25.00 
25.00 
5.00 
150.00 


25.00 
150.00 


25.00 

26.00 

2.50 

15.00 

25.  00 

250.00 

5.00 

10.00 

in.  00 

5.  no 

10.00 

25. 00-75. 00 

.25 

25. 00 

5.00-25.00 


25.00 
10.00 

5.00-25.00 
.25 
25.00 
5.00 
2..'iO 
25.00 
15.00 
25.00 

5.00 
10.00 
15.00 
25. 00 
15. 00 
25.00 
15.00 

5.00 

10.00 

100.00 

100.00 

2.50 

5.00 

26.00 
10.00 

15.00 
25.00 
100.00 
100.00 

10.00 

35.00 

15.00-25.00 
-.50 
10.00 


25.00 
15. 00 
16.00 


KINI>  OF  BtJSINESS  LICENSED. 


Period. 


License  rate. 


JACKSONVILLE— Continued. 


Telegraph  company 

Teknjhone  company 

Each  pay  station 

Tenpin  alley 

Theater,  opera  house,  or  hall  used  for  theatrical  pur- 
poses  , 

Theater  ticket  broker,  selling  same  at  advanced 

prices , 

Tinner,  employing  2  or  more  hauds 

Tlirowmg  balls  at  figures,  lung  tester,  striking  ma- 
chine, telescope,  or  I  ike  device , 

Towel  supply  company '..'.'.'.. 

Transfer  of  baggage,  company,  each  wagon 

Trunks  or  valises,  or  both 

TypcwTitcrs,  dealer  or  agent 

Undertaker,  rate  based  on  value  of  stock .". 

Vaudeville  or  similar  show: 

If  more  than  100  feet  from  place  where  liquor  is 
sold 

If  within  100  feet  of  place  where  liquor  is  sold 
Vehicles,  horse  dra\\'n: 

Dray  or  wagon,  1  and  2  horse,  respectively 

Hack  or  carriage ' , 

Omnibus,  or  like  vehicle,  1  horse , 

Kacli  additional  horse 

Veterinary  surgeon 

Wagon,  carriage,  or  buggy: 

Manufacturing 

Repairing,  including  blaeksmith  shop 

Wall  paper  dealer 

V\'atch  repairing 

Weighing  machine 

Wood: 

Yard  or  dealer 

Peddler,  each  carter  wagon 

Yard  using  handsaw 


1  year 
1  year 
1  year 
lyear 

lyear 

lyear 
lyear 

1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year, 

xyear 
1  year 
1  year 
1  year 
1  year, 

1  year 
1  year 
1  year, 
1  year, 
1  year, 

1  year, 
1  year. 
1  year. 


Abstracts  of  titles 

Adding  niacliines,  dealer  or  agent 

jVdvertising; 

Agent,  or  writer  of  advertisements 

By  banners,  floats,  etc.,  no  vehicle  used 

Vehicle  used ., 

Card  directory 

Contracting  for,  on  street  cars 

Distribution  of  circulars,  bills,  samples,  etc. 

not  including  billposting 

Including  billposting 

Scheme  or  device 

Wall  display 

Aerial  device,  each  exliibit 

Agency  or  other  business,  not  othenvise  licensed 

A  rchitect 

Auctioneer: 

Resident 

Transient 

Astrologlst 

Bona  fide  resident,  who  does  not  advertise  as 

such 

Auditor  or  auditing  company , 

Automobiles: 

For  hire,  rate  based  on  passenger  capacity 

Garage  or  garage  and  repair  shop,  mcluding 
agency  for  automobiles,  motor  boats,  etc 

Selling  or  taking  orders  for  automobiles  or  like 
vehicles 

Shop  for  repairing,  vulcanizing,  etc 

Awning  and  tent  maker 

Bakery: 

IncUid ing  confectionery 

Without  confectionery 

Bath,  Turkish,  Russian,  or  vapor 

Barber  shop: 

1  chair 

Each  additional  chair 

Bicycles: 

Dealer,  including  supplies 

Shop  for  hire  or  repair  of  same,  or  both 

Billiard,  jiool,  or  bagatelle  table 

Billposting 

Birds,  song  or  plumage,  dealer 

Blacksmith  or  horseshoer 

Boathouse  or  yard  hiring  boats , 

Boilers: 

Inspection  company 

Making  and  repairing 

Machine  shop  in  connection  with 

Bonds  or  investments,  agent  for  sale  of 

Bottles,  secondhand ,  dealer 

Bottling  works,  soda,  mineral,  or  other  waters 

Book  agent  or  canvasser 

Bookbindery,  employing  1  or  more  hands 

Bootblack,  eacli  chair 

Bowling  alley 

Bread: 

Nonresident  vender 

Wagon  vender,  each  wagon 

Brick,  agent  or  dealer 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 

1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. , 
1  year. , 
1  year. , 
1  year., 
1  year. , 

1  year. , 
1  year.. 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year. . 
1  year. . 
1  year.. 

1  year. . 
1  year. . 
1  year. . 


$200, 00 

250.  no 

1.00 
10.00 

100.00 

26.00 
10.00 

15.00 
10.00 
6.00 
25.00 
26.00 
25.00-75.00 


50.00 
200.00 

5.00-7.50 
10.00 
10.00 
2.50 
6.0O 

15.00 
26.00 
10.00 
5.00 
2.50 


15.00 
5.00 
2.50 


S50.00 
25.00. 

25.00 
100. OO 
26.00 
10.  OO 
100.00 

26.00 
36.00 
5.00 
10.00 
10.00 
15.00 
15.00 

25.00 

60.00 

250. oa 

10.00 
16.00 

15.00-25.00 

50.00 

26.00 
26.00 
10.  OO 

25.00 
15.00 
5.0O 

6.00 
.50 

10.  OO 
6.00 
10.00 
26.00 
10.00 
5.0O 
10.00 

10  00 
15.00 
35.00 
,50.00 
10.00 
50.00 
50.00 
lOOO 
2.00 
25.00 

lOOO 
5.00 
60.00 


SPECIFIED  SOURCES  OF  REVENUE— FLORIDA. 


51 


KIKD  OF  BUSINESS  UCENSED. 


TAMPA— Continued. 


Broom  factory 

BuUding  and  loan  association: 

Domestic,  rate  based  on  amount  of  loans  per 
annum 

Foreign 

Builders'  supplies,  dealer 

Burglar  alarm  agent 

Candy  or  cracker  manufacturer 

Cane  or  knife  rack,  or  lifting,  striking,  or  weighing 

machine 

Car  senice  association  or  agency,  including  refriger- 
ator cars 

O^rd  cutting,  writing,  or  engraving 

Carriage's,  buggies,  and  vehicles,  dealer  or  agent 

Cashregisters.agent  or  dealer 

Cattle,  milch  cows,  etc.,  dealer 

Cliiropodist 

Chiropractic: 

Certified 

Without  diploma 

Circus,  carnival  show,  or  street  fair,  rate  based  on 
admission  charj^e 

Showing  outride  cit y,  parade  in  city 

Civil  engineer  or  surveyor 

Coal  or  coke,  or  bulii,  agent  or  dealer 

CoHee  or  spice: 

Roaster  or  mill 

Shop 

Cold  storage 

Collection  of  rents  or  accounts,  agency  for 

Commercial  ageucj' 

Commission  merchant 

Contractor: 

Builder  or  construction  company,  foreign 

Builder  and  contractor,  local 

Electrical 

Gathering  or  buying  tallow,  hides,  bottles,  etc. , 
for  shipment 

Paper  hanging,  house  or  sign  painting 

Not  otherwise  provided  for 

Confectionery,  each  place  of  business 

Curio  dealer 

Cyclorama 

Dance  hall 

Dentist 

Detective  or  detective  agency: 

Local 

Foreign 

Directory,  city,  county,  or  Elate,  making  or  offer- 
ing for  sale 

Disinfectauts.  dealer  or  agent 

Agent   for  nonresident,  selling  to  other  than 

licensed  mcrchancs 

Divine  hiaier 

Dog  and  pony,  or  other  animal  show 


Dray  wagon  or  hack,  rate  based  on  number  of  horses 

Dredge  boat 

Drover  or  itinerant  dealer  in  live  stock 

Dye  house  or  company 

Dyeing,  in  connection  with  other  business 

Dynamite  or  other  explosives 

Eating  or  bmch  house  or  stand,  other  than  hotel  or 

restaurant 

Elevator,  dealer  or  agent 

Electric-light  company 

Electrical  mactiinery  or  supplies. 

Electropoise  agency 

Emigrants,  agents  soliciting 

Employment  aj^cncy 

Engines,  gasoline  or  electric,  including  pumps,  dealer 

or  agent,  other  than  Ucensed  mill  supply  dealer. .. 
Eihibitiou: 

Freak  or  other  curiosity 

Wrestling  or  boxing  match 


Express,  company  on  intrastate  business  only 

Local  dehvcry,  e;ich  wagon 

Ferris  wheel  or  like  de\ice 

Fertilizer,  dealer  or  agent 

Fireworks,  retail 

Fish,  wholesale 

Fish,  oysters,  or  clams,  retail 

Florist  or  dealer  in  flowers,  plants,  etc 

Floiu-  and  grist  mill 

Flying  jenny 

Folder  bo,xes: 

Owner  resident  within  state 

O  perated  by  nonresident 

Founth-y 

Machine  shop  and  boiler  making  in  connection 

\rith 

Fortune  teller,  palmist  or  clair\'oj"ant 

Fraternal  association  lending  money  on  household 

furniture,  etc.,  to  bona  fide  members 

Fruits  or  vegetables: 

Broker,  delivering  same  not  invoiced  to  custo- 
mer   

Dealer  selling  from  car,  per  car 

Furniture,  household  goods  or  musical  instruments, 
dealers  or  aj^ent  or  canvasser  for  nonresident  dealer. . 

Oas  works  or  company 

Granite  works  or  company,  or  agent  for 


1  year. 


year, 
year, 
year, 
year, 
year. 

year. 

year, 
year. 

year, 
year, 
year, 
year. 


year, 
year. 


day 

■;ach  parade. 

year 

year 


year, 
year, 
year. 
year., 
year., 
year.. 

year., 
year., 
year. 

year.. 
year.. 
year. . 
year., 
year. . 
year., 
year., 
year.. 

year., 
year., 

year, 
year. 


year., 
year., 
week . 
day., 
year., 
year., 
year., 
year.. 
year., 
year.. 


year, 
year. 
year, 
year. . 
year, 
year.. 
year. 

year. 


week 

Each   exhibi- 
tion  

year 

year 

week 

year 

year 

year 

year 

year 

year 


year, 
year, 
year. 

year. 
year. 


year, 
year, 
year. 


SIO.OO 


50.0&-I50.0O 
150.00 
25.00 
23.00 
20.00 

50.00 

25.00 
5.00 
21.00 
50.00 
lU.OO 
5.00 

10.00 
250.00 

50.00-200.00 

200.00 

15.00 

25.00 

25.00 
10.00 
25.00 
25.00 
50.00 
50.00 

50.00 
15.00 
15.00 

25.00 
15.00 
15.00 
5.00 
15.00 
25.00 
25.00 
15.00 

25.00 
100.00 

25.00 
10.00 

50.00 

250.00 

35.00 

10.00 

5.00-7.50 

10.00 

50  00 

10. 00 

5.00 

25.00 

10.00 
25.00 

250.00 
25.00 
25.00 

600.00 
25.00 

25.00 

10.00 

25.00 
250.00 

5.0O 
15.00 
25.00 
25.00 
25.00 

5.00 
10.00 
25.00 
15.00 

10.00 
25.00 
35.00 

50.00 
250.00 

100.00 


10.00 
5.00 

50.00 

250.00 

15.00 


TAMPA— Continued. 


Guarantee  or  surety  company  cr  agent 

Gunsmith,  including  sporting  goods 

Kepau-  shop 

Hall .  for  hire 

Hat  cleaning  or  blocking 

Harness  rup.ur  shop 

Heat,  steam  or  hjt  water,  agent  for  or  contracting 
for  pl.icing  same 

Incoimoction  with  gas  and  plumbing  business. 

Hca'vy  liauling.  not  otherwise  licensed 

Hide  dealer,  other  than  junk  dealer 

Horseshocr 

Horse  trader,  transient,  not  directly  connected  with 

livery  stable 

House  mover  or  contractor 

Hotel,  each  room  in  excess  of  2,  except  dining 

room 

Ice: 

Factory 

Peddler,  each  wagon 

Ice  cream  peddler,  each  horse  or  vehicle 

Images,  street  vender 

Insurance  company" 

Accident  or  sick  benefit 

Local 

Boiler,  plate  glass,  marine,  or  automobile 

lire 

Life 

Itinerant: 

Drover  or  dealer  in  live  stock 

Exhibiting  monkey,  bear,  or  other  animal,  each 
animal 

Merchant  or  vender 

Musician  or  organ  grinder,  each  instrument 

Operating  scale,  weighing  machine,  telescope, 
or  like  device,  onstreets 

Repairing  sewing  machines,  jewelry,  furniture, 

clocks,  or  tin  utensils,  etc 

Jeweler  or  goldsmith,  or  both 

Jewehy,  from  street  stand,  including  gold-wire 
worker 

Repair  shop 

Junk,  dealer  or  gatherer 

Itinerant  dealer 

Knife  and  scissors  sharpener 

Laundry: 

Hand,  in  city 

Other  in  city 

Outside  city  doing  business  in  city 

Lawyer 

Lightning  rod  dealer  or  agent 

Light  company,  other  than  electric  or  gas 

Lime,  dealer  or  agent,  if  not  in  connection  with 

other  business 

Lithographer 

Locksmith 

Lodging  or  boarding  house,  t>  rooms 

Each  additional  room 

Lumber: 

Broker 

Dealer  buying  and  selling,  or  dealing  in  sawed 
lumlxjr,  or  staves,  shingles,  etc.,  each  place. . 

Wholesale  dealer  or  agent 

Lunch  stand 

Portable  or  movable 

Macaroni  factory 

Machine  shop. .". 

Machinery,  dealer  or  agent 

Itinenint  dealer 

Maniciu-ist  or  manicurist  and  chiropodist 

Manufacturer,  not  otherwise  licensed 

Marble,  dealer  or  agent: 

Local 

Nonresident 

Mattress  factory 

Marine  ways,  or  marine  railway 

Market ." , 

Meat  or  packing-house  products: 

Wholesale  butcher  selling  meats  in  city 

W'holesale  dealer 

Merchxmt,  storekeeper  or  jeweler,  not  otherwise 
Ucensed,  rate  based  on  value  of  stock,  first  Sl,tK->0 

Each  additional  $1,000  or  fraction  of 

Merchandise  broker 

Messenger  service  bureau , 

Midwife 

Milk: 

Depot 

Selling  ice  cream  and  cheese 

Vender,  each  wagon 

Wholes;ilc,  each  wagon 

Money  lender,  making  loans  on  any  kind  of  per- 
sonal property  or  real  estate  or  buying  salaries 

or  wages,  except  banliers  or  real  estate  agents 

Moving-picture  show 

Musical  instruments,  agent 

Naval  stores,  dealer  or  agent 

News  depot 

In  connection  with  other  business 

Newspaper; 

Daily 

Weekly 

Nursery  stock  of  forest  trees,  agent  or  dealer 

Office  supplies  or  furniture,  agent 


year., 
year, 
year, 
year, 
year, 
year., 

year, 
year, 
year, 
year., 
year. 

year, 
year., 

year. 

year, 
year. 
year, 
year. 

rear, 
year, 
year, 
year, 
year. 

year. 


year., 
year.. 

week . 


year., 

year, 
year. 

year, 
year, 
year, 
year, 
year. 

year, 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year, 
year, 
year. 

year. 

year, 
year, 
year, 
year, 
year. 
year. 
year, 
year. 
year, 
year., 

year, 
year. , 
year, 
year., 
year.. 

year., 
year., 

year., 
year., 
year., 
year, 
year., 

year., 
year., 

year., 
year.. 


year, 
year, 
year. 

j-ear.. 
year.. 
year., 

year., 
year., 
year., 
year.. 


$25.00 
25.00 

5.00 
25  00 

5.00 
10.00 

25,00 
15.00 
25.00 
15.00 
5.0O 

50.00 
25.00 

.50 

100.00 
5.00 
5.00 
5.00 

asoo- 

25.00- 
35,00 
75.00- 
50.  OO- 

50. 0» 

10.00 

200.00 
2.50 

io.m 

15.00 
15.00 

25.00 
6.00 

50.00 

200.00 

5.00 

25.00 
75.00 
120.00 
15.00 
15.00 
50.00 

10.00 
5.00 
5.00 
5.00 
.50 

25.00 

15.00 
25.00 
10.00 
25.00 
15.00 
25.00 
25.00 
lOO.OO 
5.00 
10.00 

10.00 
25.00 
15.00 
50.00 
15.00 

25.00 

loaoo 
5.00-iaoo 

1.00 
10.00 

10.00 

2.00 

15.00 
25.00 
5.00 
5.0O 


loooo 
loaoo 

25.00- 
50.00 
10.00 
5.0O 

25.00 

laoo 

10.00 
25.00- 


52 


SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


TAMPA— Continued. 


Oil,  illuminating  or  lubricating: 

Wholesale  dealer  or  agent 

Peddler,  each  wagon 

Optical  goods,  etc.,  sold  on  streets 

Optical  goods,  knives,  or  scissors,  etc.,  if  stock  in 

excess  of  20  per  cent  of  general  merchandise  stock. . 

Optician  or  oculist,  except  regular  phj-sician  or 

surgeon 

Itinerant 

Osteopath 

Oyster  saloon 

Package  delivery  company 

Painter,  house  or  sign . . . ." 

Painter  and  decorator 

Paper  hanger 

Patent  rights  or  articles,  dealer 

Patent  medicines,  drugs,  or  other  merchandise, 
sold  by  hawker  or  vender  occupying  street  or 
sidewalk,  crjing  wares,  or  using  music  or  enter- 
tainment to  attract  crowd 

Paving  contractor; 

Local 

Foreign 

Pawnbroker,  selling  pledges  only 

Peddler  or  hawker: 

Candy,  pop  ciDm,  etc.,  on  streets 

Charcoal  and  wood,  or  produce,  chickens,  or 
fish,  etc 

Cigars  and  cigarettes 

Crabs,  clams  or  peanuts,  without  use  of  vehicle. . 

Phrenologist 

Phonograph  or  graphophone,  operator 

Photographer,  ferrotyper,  or  crayon  artist; 

Local 

Itinerant  or  transient 

Physician  or  surgeon,  or  both 

Itinerant,  not  licensed  by  state 

Piano  timer 

Itinerant 

Pictures  and  frames,  dealer 

Pistols  or  other  deadly  weapons 

Plumber  and  gas  fitter 

Portraits,  solicitor  for  enlargingand  furnishing  frames 

Pressing  club  or  shop 

Printer,  job.not  operatingin  newspaper  oihce 

Proprietary  medicines  or  ointments,  manufacturer. 

Pushcart,  for  fruits,  etc 

Railroad  company  doing  intrastate  business 

Real  estate  agent  or  dealer 

Negotiating  loans  on  real  estate,  additional 

Hestaurant,  rate  based  on  number  of  chairs 

Repair  shop,  not  otherwise  licensed 

Rink,  skating,  bicycle,  or  other 

Rubber  stamps,  agent,  dealer,  or  manufacturer 

Rubber  tire  works 

Safes,  agent  or  dealer,  or  for  sale  or  exchange 

Sand  and  shell  dealer 

Sawmill,  novelty  works,  or  sash,  door,  and  blind 

factory 

Seed  dealer 

Sewing  machines,  agent  or  dealer 

Repairer 

Sewerage  contractor; 

Local 

Foreign 

Shoe  maker  or  mender; 

With  machinery 

Without  machinery 

Shooting  gallery 

Shuffleboard,  rmg  throwing,  or  like  device,  strik- 
ing machine,  or  lung  tester,  etc 

Shipping  master  or  supplying  men  for  vessels 

Sidewalk  builder  and  paver  taking  contracts  or 

doing  work  in  city 

Slot  machine 

Soda-water  fomitain 

Selling  coffee,  and  Umch  privilege 

Stable: 

Feed  and  sale  only 

Keeping  horses,  mules,  and  vehicles,  except 

wagons  or  hacks,  for  hire,  first  horse  or  mule. 

Kach  additional  horse  or  mule 

Keeping  hacks,  etc.,  each  1  or  2  horse  vehicle . . 


1  year. . 
1  year, , 
1  year., 

1  year., 

1  year. 
1  year. . 
1  yew. , 
1  year. , 
1  year. . 
I  year. . 
1  year. , 
1  year. 
I  year. 


Iday.. 

1  year.. 
1  year.. 
1  year. . 

1  year.. 

1  year.. 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
lyear.. 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year. . 
lyear.. 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year.. 
1  year.. 
1-  year. . 
1  year. , 

1  year. 
1  year. 

1  year.. 
1  year. . 
1  year. 

1  year. 
1  year. 

lyear. 
1  year. 
1  year. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 


$100.00 
5.00 
15.00 

10.00 

15.00 
25.00 
10.00 
5.00 
10.00 
15.00 
15.00 
1.5.00 
25.00 


10.00 

25.00 

50.00 

250.00 

2.5.00 

10.00 
100.00 

5.00 
250.00 

5.00 

15.00 

25.00 

10.00 

250.00 

5.00 
10.00 
25.00 
25. 00 
2.5.00 
25.00 
2,5.00 
10.  OO 
15.00 
25.00 
200.00 
25.  00 
2.5.00 
7.  50-50.  00 
10.00 
25. 00 

5.00 
1.5.00 
25.00 
25.00 

25.00 
10.00 
25.00 
15.00 

25.00 
50.00 

15.00 
5.00 
25.00 

50.00 
35.00 

1.5.00 
5.00 
5.00 

10.00 

10.00 

10.00 

.50 

5.  0O-7.  50 


Knm  OF  BUSINESS  UCENSED. 


Period.  License  rate. 


TAMPA— Continued. 


Steamship  line,  ocean  or  coastwise 

Stevedore 

Stocks  and  bonds; 

Agency  selling  or  offering  for  sale,  which  are  to 
mature  by  paj'ment  of  installments  or  other- 

^vise 

Broker 

Stone,  artificial,  tiling,  terra  cotta,  etc.,  maker, 

dealer,  or  agent 

Storage  house  or  room  for  storing  tobacco  or  other 

merchandise 

Street  railway  company 

Surveyor ." 

Tailor: 

Merchant,  dealer,  or  agent,  including  pressing 

busmess 

Dealer  or  agent  taking  orders  for  clothing  to  be 

made  outside  city 

Telegraph  company  doing  intrastate  business 

Telephone  company,  except  same  paying  a  portion 

of  Its  gi-oss  receipts  to  city  under  its  charter 

Theater  or  opera  house ' 

Theater  tickets^,  broker 

Theatrical,  vauilevdle,  or  variety  show,  etc.; 

In  room  arljoining  or  coimected  with  or  run  in 

connection  with  bar  room 

Not  in  connection  with  bar  room 

Under  tent 

Vaudeville  advertising  on  streets  by  wagon  or 

other  vehicle 

Tin  shop 

Towel  or  apron  supply 

Trading  stamps  or  rebate  checks: 

Company  or  merchant  issuing , 

Merchant  or  dealer  using,  in  business 

Transfer  company: 

Each  wagon, "rate  based  ou  number  of  horses . . 

Each  automobile 

Tnmk  factory 

Typewriters: 

Dealer  or  agent 

Retail,  solicitor  for  nonresident  having  no  place 

of  business  in  city 

Unclassified,  dealers,  agents,  or  representatives  on 

each  $1 ,000  of  capital  stock 

Where  no  certificates  of  stock  are  issued 

Umbrella  mender 

Undertaker  or  funeral  director 

ITpholsterer  or  furniture  mender 

Vehicles,  manufacture  and  repair  of  carriages  and 

wagons 

Repair  of,  including  blacksmithing 

Vender  of  confetti  balls,  balloons,  or  other  special- 
ties on  streets  

Veterinary  surgeon 

Vinegar,  dealer,  manufacturer,  or  agent 

Water,  mineral  or  spring,  dealer 

Waterworks  company 

Wrestling,  boxing  or  like  exhibition 

Wood,  yard  or  dealer 


1  year. 
1  year. 


1  year. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 


1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 


1  year 

1  year 

1  month. 


1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 


1  year.. 

1  year.. 
1  year. . 
1  year.. 
1  year. . 
1  year.. 

1  year.. 
1  year. , 

1  year. . 
1  year. . 
1  year.. 
1  year. 
1  year. 
1  year. 
1  year. 


S50.00 
25.00 


SO.  00 
100.00 

25.00 

25.00 

1,000.  00 

15.00 


25.00 

100.  00 
250.00 

250.00 
50.00 
25.00 


250.00 
100.00 
100.00 

50.00 
10.00 
25.00 

500.00 
50.00 

5.00-7.50 
15.00 
10.00 

20.00 

35.00 

10.00 
10.00 
5.00 
60.00 
10.00 

15.00 
15.00 

25.00 
10.00 
5.00 
10.00 
500.00 
25.00 
15.00 


3. — General  license  ta-^ces. 

Jacks-jnville  imposes  a  general  license  tax  on  automobile  opera- 
tors of  $1  each  per  year;  and  on  automobiles  for  private  use,  $2  to 
$5  each  per  year,  based  on  seating  capacity. 

4. — License  taxes  on  dogs. 

The  annual  license  tax  in  Jacksonville  is  $1  each  on  doga  of 
either  sex,  and  in  Tampa  $1  each  on  males  and  $2  on  females. 


GEORGIA. 


1. — Special  assessments. 
a. — For  public  improvements. 

Special  assessments  are  levied  against  benefited  property  for 
two-thirds  of  the  cost  of  street  paxdng  in  Atlanta,  Macon,  and 
Savannah;  of  pa\'ing  alleys  and  setting  cui'bs  in  Macon;  and  for 
the  entire  cost  of  setting  curbs  in  Atlanta  and  Augusta;  also  for  the 
cost  of  laj-ing  sidewalks  in  each  of  the  four  cities  reported.  In 
Atlanta  and  Augusta  assessments  of  60  cents  and  25  cents  per  foot, 
respectively,  are  levied  against  benefited  property  for  lateral 
sewers. 


b. — For  public  services. 

In  Atlanta  a  sanitary  tax  of  $3  for  each  house  is  collected  for  the 

purpose  of  remo^dng  garbage,  and  in  Augusta  the  entire  cost  of 

prinkling  unpaved  streets  is  charged  against  the  benefited  property. 

2. — Business  ta.xes  other  than  on  the  liquor  traffic. 

a. — Collected  tcilhout  issue  of  license. 

A  tax  on  gross  premiums  received  by  insurance  companies  is 
collected  in  three  cities.  The  rates  are  1  per  cent  in  Atlanta, 
IJ  per  cent  in  Augusta,  and  1}  per  cent  in  Macon. 


SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


53 


In  Maoon  wholesale  dealers  in  gasoline  pay  a  tax  of  one-lialf  i/f 
]  per  cent  on  amount  of  sales. 

0. — Collected  vilh  issue  of  license. 

The  following  slalemenls  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specilied. 


KIND   or  BUSINESS  UCENSED. 


S50.00 

Accident  ticket  stand,  agent  or  agency       

1  year 

12  00 

25.00 

AHdiiif  inFi(-bi7ii-'t;,  dpnlpr  nr  Hf*^Pt 

1  year 

50.00 

Advertising: 

Novelties 

20  00 

Signs,  electrical  or  mechanical,  except  for  own 
business,  rate  based  on  number  of  signs.. . . . . 

Agency  or  other  business,  not  specially  provided 
for,  or  such  as  may  hereafter  be  charged  by  the 
mayor  and  council,  not  less  than 

30.00-50.00 

I  year  

25  00 

Amusement  park  or  like  place,  where  theaters, 
small  shows,  merry-go-rounds,  etc.,  are  located  in 
one  general  place  and  operated  under  one  general 
managcnient,  rate  based  on  seating  capacity  of 
such  theater 

1  year  

200.00-250  00 

Architect,  acting  as  superintendent  of  construction, 
each,  or  firm 

1  year  

25.00 

25.00 

Artist,  crayon,   portrait   painter  or  enlargement 
establi5hment  located  in  city,  sending  out  no 

25.00 

Sending  out  canvassers,  in  addition  to  above, 
for  each  canvasser        

1  year 

10.00 

Athletic  cUib,  giving  boxing  contests,  rate  based  on 

1  exhibition... 
1  year  

10. 00-50. 00 

Auction  house    .             ... 

50  00 

Auctioneer  or  vendue  master: 

If  ad  valorem  tax  is  paid          

1  year  

50-00 

200. 00 

Automot)iles  or  like  machines; 

Dealer  or  agent 

1  year  

50.00 

For   hire,   passenger,   rate   based   on   seating 

25.00-50.00 

For  hire, "freight  only — 

1  machine 

1  year 

25.00 

15.00 

50.00 

1  year  

100.00 

25.00 

School 

1  vcar  

25.00 

75.00 

Awning  orient  maker 

Bag  manufacturer,  paper  or  clof  h 

lyear..  . 

25.00 

1  year 

50.00 

Bakery: 

Hand 

2  year 

12.00 

Steam  or  other  power — 
Retail.      ... 

1  year 

25.00 

50.00 

Ball  throwing  at  figures 

1  year . 

60.00 

BaiJc 

1  year 

100.00 

Barber: 

Shop,  each  chair 

1  year 

2.50 

12.00 

School 

1  year 

25.00 

25.00 

■Rarrpi,  mflpuf^fturer  "r  defller 

1  year 

25.00 

Baseball: 

Profe^'^sional .          ... 

1  year 

100.00 

lyear.        .  .. 

12.00 

Both,  Turkish,  Russian,  or  vapor 

1  vear 

25.00 

IJelting  dcLiler.. 

1  year 

25.00 

Billiards,  pool,  or  bagatelle: 

1  year 

30.00 

25.00 

1  year 

50.00 

Bill  distributor. .  .  . 

1  year.. 

25.00 

Billposter 

1  year 

100.00 

Bicycles: 

Dealer,  if  no  license  is  paid  to  state 

1  year 

25.00 

1  performance. 

25.00 

25.00 

Repair  shop,  no  stuck 

1  yc.ir 

12.00 

25.00 

Blacksmith,  shoeing  horses,  each  forge 

1  year 

10.00 

Blue  jirinling 

1  year. 

12.00 

»  15.00 

Boiler  maker,  shop..              .... 

1  year 

25.00 

25.00 

Bookbinder ... 

1  year 

25.00 

25.00 

25.00 

Bondsman,  for  conipcruiation 

1  year 

100.00 

Bootblack  stand,  inside  building: 

Connected  with  other  business,  each  operator 

2.50 

Not  connected  with  other  business,  each  chair. . 

1  year 

5.00 

KIND  OF  BUSINESS  UCENSED, 


License  rate. 


1  Hoarding  house  sending  porters  to  meet  trains,  or  having  as  many  as  15  rooms 
hall  pay  li  :ense  as  hotel. 


ATLANTA— Continued. 


Bottler's  supplies 

Box  inimufariiircr,  paper  or  wood 

Brick  mjiniifutUirer  or  iigcnt ...'. 

Broker,  or  iiereon,  having  no  ptue  of  business  in 

city,  selling  nicrcliandi-sc  on  commission 

Broom  niiinnfaiturer 

Building  and  Imui  associalion .'..'..'.'.'.'.'!.".'!! 

Burglar  alarm  cora])any  or  agent 

Butcher; 

Sliop,  selling  meats  and  dressed  fowls  at  retail. 
Wagon,  selling  fresh  meats  at  wholesale  ex- 
clusively   

Cabinet  shop 

C;uidy: 

Manufacturer — 

Bctail 

Wliole.s?.le  and  retail 

Manufacturer  or  dealer,  retail,  gross  assets,  in- 
cluding fLxturc?,  less  than  S'J50 

Canvasser,  not  otherwise  provided  for 

Card  writ  ing,  cud  ing,  or  engraving 

Carpet  cleanmg,  not  connet  ted  vith  laundry 

Carpets,  mat i ing,  or  wall  paper 

Car  trust  companv,  or  agent  for 

Carpenter  shop 

Cash  register,  dealer  or  agent 

Cemetery  company,  agency,  office,  etc.,  rate  based 

on  receipts 

Cement,  sewer  pipe,  terra  cotta,  or  plastering  mate- 
rial dealer , 

Chair  manufacturer , 

Charcoal,  wholesale 

Chiropodist 

Chiroprat  tic  practitioner 

Cigar  and  tobacco  dealer,  rate  based  on  value  of 

stock  and  fixtures 

Cigar  manufacturer 

With  I  or  no  helper 

Cigarette  dealer,  or  dealing  in  or  giving  away  ciga- 
rette paper  or  tobacco,  retail 

Ciri  us  or  Wild  \\est  show,  including  parade,  rate 

based  on  admis;  ion  charge 

To  coverall  side  shows,  lemonade  and  pop  com, 

etc.,  priv ileges,  additional 

Claim  or  collection  agency 

Clijiping  bureau 

Clothing,  not  Including  jewelry,  hats,  or  shoes: 

Retail 

Wholesale 

Coal  or  lime,  sold  from  cars  to  other  than  registered 

mcrchantsof  that  line,  each  car 

Coal  or  wood,  agent  or  agency 

Broker,  selling  to  otlier  than  registered  coal 

dealers 

Dealer,  sellmg  in  carload  lots 

Coal,  wood,  or  coke  yard,  retail  only,  except  wood 

from  land  owner  by  wagoner 

Coffin  fai-tory 

Cold  storage 

Commercial  agency 

Commission  merchant,  or  person  doing  business  on 
commis.sion,  or  grocers  or  dealers  in  hay,  grain, 
flour,  or  produce,  etc.,  not  otherwise  proviaed  for, 

selling  to  merchants 

Confectionery,  manufacture  or  sale  of: 

Eetail 

Wholesale  and  retail 

Contractor: 

Concrete 

Employing  1  workman  or  more,  or  subletting 
contracts — 
House  builder,  house  mover,  paper  hanger, 
painter,  decorator,  lather,  paver,  brick 

mason,  or  stone  worker 

Gr.ider  or  excavator,  rate  based  on  numl>er 

of  men  employed 

For  work  done  by  the  job,  if  employing  no  as- 
sistants— 
House  builder,  paper  hanger,  decorator, 
painter,  plasterer,  lather,  paver,  brick 

mason,  or  stone  worker 

Hauling,  each  dray,  rate  based  on  number  ol 

horses  used 

If  engaged  in  tnmsfer  busine.ss,  and  if  bona  fide 
owner  of  all  vehicles,  and  all  such  vehicles  are 
kept  in  one  stable  and  operated  under  one 
management,  rate  based  on  number  of  ve- 
hicles used 

Cooperage  manufacturer. 
Cotton: 

Buyer,  seller,  broker,  or  warehouseman,  or  agent 

for 

Compress 

Gin  or  cleaner,  manulacturer 

Mill , 

Street  buyer 
Trader,  itinerant 
Cottonseedorotheroii,  manufacturer  of  or  agent  for. 
Cracker  manufacturer  or  agent 
Crockery 

Cyclorama 

Pairy  supplies , 

Dancing,  academy  or  teacher 

Decorator,  itinerant,  paying  no  ad  valorem  tax 


1  year. 

1  year. 
1  year. 

1  year.. 


1  year., 
lyear.. 

1  year., 
lyear.. 


825.  (» 
60.00 
50,00 

100.00 
25.00 
SO.  00 
50.00 

25.00 

25.00 
12.00 


25.00 
60.00 

12.00 
2.5.00 
12.00 

■55.00 
25.00 

100.00 
12.00 

100.  OO 

100.00-300.00 

50.00 
25.00 
60.00 
10.00 
15.00 

12.00-50.00 
25.00 
15.00 

25.00 

300.00-500.00 

100.00 

so.oo 

10.00 

25.00 
50.00 

10.00 
50.00 

100.00 
50.00 

25.00 
50.00 
50.00 
50.00 


caoo 


25.00 
50.00 


25.00 


25.00 
12.00-25.00 


12.00 
la  00-15. 00 


200.0O-3S0.0O 
25.00 


100.00 

250.00 
50.00 

100.00 
10.00 
50.00 

100.00 
50.00 
25.00 

100.00 
12.00 
60.00 

150.00 


54 


SPECIFIED  SOURCES  OF  REVENUE-GEORGIA. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


ATLANTA— Continued. 


Dental  depot  or  laboratory,  rate  based  on  value  of 

stock  at  any  one  time 

Betective: 

Agency,  more  than  1  man  regularly  employed 

Not  connected  mth  agency 

Disinfectants,  dealer  or  agent 

Dog  and  pony  show ' ' " ' 

Dressmaker,  carrying  stock  amouiitiiig'to's266  or 

more 

Dni.gs: 

Retail,  rate  based  on  value  of  stock,  including 

tobacco  and  cigars 

"Wholesale '.','.'.'.['.'.'.'// 

Drummer,  selling  to  other  than  registered  rae'rchant 
dealmg  in  particular  hue  of  goods  offered  for  sale 

by  said  person 

Dry  cleaning 

Dry  goods: 

Retail,  not  including  shoes,  hats,  or  men's  cloth- 

mg,  rate  based  on  value  of  stock 

VV  holosale,  on  each  class  of  goods,  pro\'ided  that 
.  not  more  than  i  licenses  be  required  of  any  one 

dealer 

Dyehouse '..'.'/.'.'.'.'.'.'.'. 

Eating  or  lunch  house,  rate  based' on  value  "of  stock' 

and  fixtures 

Electric-light  companv,  each  plaiit'.' .'!!!!!!!!!!!!!! 

Electrical  appliances  lir  supplies,  dealer 

Electrical  contractor  or  other  person  engaged  in  elec- 
trical construction  or  mring 

Elevator,  dealer  or  agent '.'.'.['/. 

Employment  agency; 

Commercial  positions 

Domestic  positions '.','.'.'/.['.'.'.'.'.'.' 

No  prepayment  of  fee  required ..'.!'.!!!"!!!!!! 

Electropoise  orsimilar  article 

Engraver !!!!!!!!!!!! 

Feather  renovator '.'/.'.'.'.'.'.'.'.'..'. 

FertDizer.  factory  in  city,  or  comnany  with  o'ffic'o'i'n 

city  but  factory  outside ." 

Ferrotypist,  majdng  and  delivering  pictures  on 

streets f 

Fire  and  wreck  sale  of  merchandise '."'.. 

Fireworks  or  pyrotechnic  dealer "... 

Fish  and  oysters:  ' 

Retail.' 

Wholesale 

Florist [."""""[[[[[W. 

SelUng  flowers  from  wagons,  each  wagon.'.'.''!!! 
Fly  screens,  manufactiuer  or  dealer,  not  in  connec- 
tion with  other  business 

Manufacturer's  agent 

Flying  jenny !!!!! 

Foundry !!!!!!!!!!!!!!' 

Fruit  store,  retail,  selling  cigars,'tobacco"  and'c'aiidy' ' 

stock  not  to  exceed , "5.50 

Fruits  and  produce,  wholesale ! 

Fruits,  vegetables,  produce,  or  melons  sold  from" 

car,  each  car 

Furniture: 

Dealer,  rate  based  on  value  of  stock 

Factory,  gross  annua!  sales  $50,000  or  less 

On  each  $1 ,000  exceeding  .?.50,000,  additional . 

Office  furniture  and  supphes 

Packer  and  sliipper !!!!!" 

Gas  works  or  company ! ! 

Gas  for  lighting  cars  only,  manufacturing  "and  "fiir-' 

mshing 

Gents'  fiu-nishing  goods,  including'hii't's'an'd'  cap's":' 

Resident  dealer 

Itinerant  dealer !  ]  ] 

Glass,  plate,  dealer !.!!!!!!!! 

Grain  elevator,  storage  charge  made ..!!!!!!!!!!!!! 
Grain,  hay,  and  other  produce,  provisions  and  mer- 
chandise broker  or  dealer  not  ha\ing  warehouse 
in  city,  selling  only  to  registered  merchants  of  city 
Gram,  hay,  or  feedstuffs,  dealer  selling  to  retail  mer- 
chants or  consumers  only \ 

Grocer: 

Retail  to  consumers  only,  rate  based  on  value 

of  stock 

Handling  hay,  grain,  or  feedstujfs  in  car 

lots,  additional 

Wholoiiale ! ! ! ! 

SelUng  tobacco  and  cigars,  additional !!!!!" 

Gunsmith,  repair  shop 

Gim  or  pistol  dealer  riot  selling  other  hardware 

Hairdresser 

Hardware: 

Retail,  dealing  in  pistols  or  gims 

Not  dealing  in  pistols  or  guns 

Vt  holosale,  dealmg  in  pistols  or  guns 

Not  dealing  in  pistols  or  guns 

Harness,  manufacturer  or  dealer ! ! ! !  " 

In  connection  with  other  business ! ! ! !  ! 

Hats,  caps,  or  canes: 

Retail 

Wholesale !!!!!!!!!!!'!!!! 

Hat  manufacturer !! 

Heating  plant,  steam !!!!!! 

Hides,  wool,  fur,  etc 

Horse  collar  and  pad,  manufacturer ..'.!!!';!!!! 
Hotel,  European  or  American,  each  sleeping  room 
Serving  meals  a  la  carte,  restaurant  license  addi- 
tional   


1  year. 


1  year... 
1  year... 
1  year... 
1  day . . . 

1  year... 


1  year. 
1  year. 


I  year. 
1  year. 


1  year. 

1  year. . 
1  year. . 

1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year. . 
1  year.. 
1  year.. 


1  year 

1  year 

1  year 

1  month . 


1  year. . 
1  year.. 
1  week. 
1  year.. 

1  year.. 
1  year.. 

I  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year.. 

1  year.. 

1  year... 
1  year... 
I  year... 
1  year... 


1  year. 
1  year. 

1  year., 

1  year.. 
1  year. . 
I  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 


$25.00-350.00 

100.00 
50.00 
2.5.00 
25.  00 

25.00 


20.  00-50. 00 
100.00 


1  300.00 
25.00 


25.  00-50.  00 


50.00 
25.00 

12.00-25.00 
300.  no 
50.00 

23.00 
50.00 

75.00 
50.00 
25.  00 
50.00 
25,00 
25.00 

100.00 

23. 00 
300.00 
25.00 

25.00 
50.00 
25.00 
2.50 

1.5.00 
2.5.00 
5.00 
25.00 

40.00 
■iO.OO 

10.00 

25  00-50. 00 

50.  00 

1.00 

50.00 

10.00 

300.00 

60.00 

25.00 

50.  00 
.50.  00 
50.00 


50.00 
50.00 


1  year 

'  Plus  81.25  per  each  SlOO  of  amount  of  salea. 


20.00-30.00 

25.00 

50.00 

25.00 

10.00 

50.00 

10.00 

75.00 

25.00 

100.  0) 

50. 00 

2,5.00 

15.00 

25.00 

50.00 

25.00 

200.00 

25.00 

25.00 

1.00 

50.00 


ATLANTA— Continued. 


Horticulturist  or  nursery 

Ice:  '  

Dealer,  selling  from  boxes 

House  or  agency,  5  wagons  or  less. . .  . 

Manufacturer  or  agency,  5  wagons  or  less,  each 
plant 

Wagon !!!!!!!! 

Ice-cream  saloon ! ! ! ! 

Insurance:  

Broker,  fire 

Clearance  company !!!!!!!!!!!!!!! 

Company,  each  agency  appointed  b'y,'li'cc'n's'e'to 
be  on  company,  not  agency 

Boilers  only !.!!!!!!"! 

Lumber  or  lumber  yards  onlv,  against 'fire !!!!!!! 

Live  stock ,  each  company  or  agency 

Iron  broker,  each  firm  or  agent  for  railroad  sup'pii'e's' 

Iron  or  steel  broker ; 

Janitors'  supplies !!!!!!!!!! 

Jeweler,  rate  based  on  value  of  stock! !!!!!!! 

Jeweh-y  repairer,  not  carrying  stock  . 

Junk:  

Gatherer,  bottles,  rags,  and  paper,  each  wagon.. 

Plumbing,  gas  and  automobile  fixtures,  etc., 
each  gatherer 

Shop  or  dealer  in  old  rope,  brass,  or  rags 

Knitting  mill ;.. !! 

Kodaks,  cameras,  films  or  other  pho't'o'g'raphio'b'up-' 
plies . .  _ 

Labor  agent !.!!!!!!!!!!!!!!!!!!!!!"!" 

Laboratory,  anahnical  or  chemical'.'.! !!!!!!!!!!!!!!! 

Manufacturing  goods  or  commodities 

Ladies'  clothing,  cloaks,  etc.,  not  connected  with 

dry  goods 

Laimdry,  rate  based  on  amount  of  bu'sin'e'ss'a'n'd' 

methc  d  of  operation 

Leather  dealer !!!!!!!!!!!! 

I  i  brary !!.!!!!!!!!!!!!!!!!!!! 

Lightning-rod  agent  or  dealer. !!!!!!!!!!!!!! 

Lime 

Lithographer !!!!!!! 

Live-stock  dealer  or  horse  trader: 

Indi^'^dual 

Firm 

Loans  on  real  estate,  agent,  attorney,  person,  or 

firm  negotiating 

Lodging  house,  25  sleeping  rooms  or  less 

Lumber: 

Agent,  broker,  firm,  or  person  selling  on  com- 
mission at  wholesale 

Manufacturer  or  wholesale  dealer,  selling  only  to 

registered  merchants  of  city 

Merchants  operating  lumber  yards 

Sold  from  cars  in  carload  lo'ts.  or  in  less  than 
carload  lots  to  other  than  registered  dealers  in 

said  lino  of  business 

Machine  shop,  not  connected  with  railroad ! . ! ! ! 

Machinery  dealer  or  agent,  rate  based  on  amount  of 

annual  sales 

Magnetic  healer !!!!!!!!!! 

Mail-order  business ! ' ! 

Manicurist !!!!!!!!!!!! 

Mantel  manufacturer  or  dealer !!!!!! 

Manufacturer,  not  otherwise  provided  for,  not  "less 

than 

Marble,  granite,  or  other  stone  vard !!!!!!!!!!! 

Marble  or  granite  yard  or  quarry,  agent  for 

Masseur 

Mattress  maker: 

Not  using  machinery 

Using  machinery 

Meats: 

Fresh,  agent,  dealer,  or  branch  house,  selling  at 

wholesale,  from  warehouse 

Selling  Uve  or  dressed  poultry,  wholesale  or 

retail,  additional 

Broker,  taking  orders  for,  and  delivering  from 

car 

Melon  broker !!.!!!!!' 

Messenger  service,  bicycle  or  other 

Metal  and  iron  works ! ! 

Metal  jobber ! ! ! 

Milk  depot,  rate  based  on  number  of  wagons 

Mill  supplies 

Millinery: 

Retail,  rate  based  on  value  of  stock 

Wholesale  and  retail 

Mill,  flour  and  grist ! , ! ! 

Grist  only ! ! ! ! 

Mineral  water,  dealer  or  agent 

Mining,  coal,  or  other  stock  or  manufacturing  com- 
pany not  otherwise  provided  for 

Money  lender,  person,  firm,  or  corporation 

Motorcycle,  dealer  or  agent 

Race,  by  professionals,  admission  charged 

Mo\ing  picture: 

Show 

Operator,  renewal  of  license 

School  for  acting 

Supply  house ! 

Music  or  niu-sicalinstruments,  rate  based  on  amount 

invested 

Natatorium 


1  year. 

1  year. 
1  year. 


lyear 

lyear 

1  year 


1  year. 
1  year. 


lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


1  year. . 

lyear. 
1  year . , 
1  year . , 

lyear.. 
1  year . , 
1  year.. 
1  year.. 


lyear. 

lyear. 
1  year . 
1  year . 
lyear. 
1  year . 
lyaot. 

1  year. 
1  year. 

lyear. 
lyear.. 


lyear. 

lyear. 
1  year . 


1  year . 
lyear. 

lyear. 
1  year. 
1  year. 
1  year. 
I  year. 

lyear. 
1  year . 
1  year., 
lyear. 

I  year . . 
1  year . . 


200.00 

25.00 

100,00 
50.00 
25.00 
25.00 
60.00 
12.00-25.09 
50.00 

12. 00-25. 0« 
100.00 
100.00 
25.00 
25.00 

50.00 
100.00 
25.00 
25.00 

100.00 

1.I>1 

60.00 
60.00 

lyear 25.00-100.00 

'  year 25. 00 

-  Plus  1  per  cent  on  gross  receipts  from  all  insurance  sold  in  city. 

=  Lodging  house  having  as  mauy  as  2(i  sleeping  roams  shall  paylicenso  as  hotel. 


1  year . 

1  year . 

1  year . 
1  year . 
1  year . 
1  year . 
1  year . , 
1  year . , 
1  year . . 

lyear.. 
1  year . . 
1  year . . 
I  year . . 
1  year . . 


lyear 

1  S^ear 

1  year 

I  performance. 


1  year . 
1  year . 
1  year . 
1  year . 


$23.00 


25.00 

50.00 

50.00 

10.00 

12.00 

2  200.00 

50.00 

50.00 

25.00 

25.00 

25.00 

50.00 

50.00 

50.00 

5. 00-100. 00 

12.00 

25.00 

300.00 
50.00 
25.00 

25.00 
300.00 
25.00 
50.00 

50.00 

25.00-50.00 
25.00 
25.00 
50.00 
25.00 
25.00 

25.00 
50.00 

50.00 
S25.00 


50.00 


50.00 
25.00 

200.00 
25.00 

.00-50.00 
50.00 
50.00 
10.00 
25.00 

25.00 
25.00 
50.00 
12.00 

10.00 
40.00 

SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


55 


KIND  OF  BUSINESS  LICENSEB. 


Period. 


License  rate. 


ATLANTA— Continued. 


Neckwear  manufacturer,  rate  ba5ed  on  amount  of 

grtxss  annual  sales 

News  depot 

News  Wiigoii  on  street 

Notions 

Novelty  stand 

Oil: 

Dealer,  not  directly  representing  mill 

Mill  or  agency 

Peddler,  each  wagon 

Optician  or  manufacturer  of  eyeglasses 

Organ  grinder 

Overalls  manufacturer 

Packing  house,  doing  cold-storage  and  commission 
businos,^. 

Paint  inamifacturer  or  agent  for 

Paint  shop  or  tlealer 

Panorama  exhibit  ion  or  like  show 

Paper,  manutacturer  or  wholesale  dealer  or  agent, 

with  olhce  or  storage  in  city 

Patent  or  proprietary  medicines,  manufacturer 

Resident  of  city,  advertLsing  and  selling  on 
streets  or  other  public  places  or  to  licensed 
druggist 


Patent  rights  or  patent  articles 

Pawnbroker 

Selluig  goods  other  than  those  pledged  in  city, 

additional 

Peanut  and  pop-corn  stand 

Peddler: 

Charcoal 

Coal,  colce,  and  wood 


Flower,  each  wagon 

Fruit,  potato,  and  nut 

From  pushcart 

Helper  on  licensed  wagon 

Jewelry 

Notions — 

On  foot 

From  stand 

From  wagon 

Pi'oduce 

Bringing  in  from  country  and  selling  other 

tlian  o^Ti  products  to  consumer 

Pop  com  or  peanuts,  or  both 

Proprietary  and  patent  medicines 

Selling  to  merchants  only 

Watermelons  only 

All  other,  not  less  than 

Phonographs  or  similar  instrument  dealer  or  agent . 
Photographer,  ferrotyper,  or  other  artist  making 
pictures: 

Stud  io 

Canvasser 

Canvasser  for  photographer  or  artist  not  located 

in  city 

Taking  pictures  on  streets  or  from  house  to  house, 

having  no  licensed  studio  in  city 

Pianos,  sold  by  sample  only 

Picture  or  picture-frame  dealer 

Plating,  silver,  nickel,  etc 

Plow  factory 

Plumber's  supplies,  dealer 

Plumbing,  gas,  and  steam  fitting,  including  instal- 
lation of  steam,  hot-air,  vapor,  and  hot-water 

healing  systems 

Pressing  club 

Printers'  rollers,  manufactiu'er  of  exclusively 

Printing  office 

Printing,  bookbinding,  or  lithographing,  broker, 

agent,  or  agency  taking  orders  to  be  sublet 

Produce  dealer  selling  to  retail  merchant  or  con- 
sumer only 

Produce,  provision^  or  mercliandise  broker,  selling 

toother  than  registered  merchants  of  city 

Promoter,  not  licensed  stock  and  bond  broker,  sell- 
ing slock  in  nonresident  corporations 

Publisher,  rate  based  on  amoimt  of  annual  busmess 

Pump  dealer  or  agent 

Railway  news  company 

Railway  supplies 

Real  estate,  dealer  or  renting  agent,  each  or  firm 

Refrigerator  cars,  operating 

Repair  shop,  other  than  automobile 

Rcstauraiit.inclu<ling  tobacco  and  cigars,  if  amount 

of  in  vest  rnent  exceeds  ^J^'M , 

Ring-tiirowing  device,  macliine  for  testing  limgs, 

strength,  etc 

Rock  quarry 

Roofer  or  dealer  in  asphalt,  gravel,  slate,  or  tin 

Rooting  manufact  urer 

Rub  tier  goods,  dealer  or  agent 

Rubber-stamp  manufacturer  or  stencil  cutter,  or 
both '. 


1  year . . 
1  year . . 
I  year . . 
1  year. . 
1  year. . 

1  year. . 
1  year.. 
1  year. . 
1  year. . 
1  week . 
1  year.. 
1  year.. 


1  year 

1  year 

I  performance. 


1  year. 
1  year. 


1  month 

Each  addition- 
al month... 

1  year 

1  year 


1  year. 
1  year. 


1  month . 

1  year 

1  year 

1  month. 

1  year 

1  year 

1  year 

1  month. 

1  month . 
1  month . 
1  month . 
1  year — 


1  year 

1  year 

1  month. 

1  year 

1  month . 
1  month . 
1  year 


1  year. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. . 
1  year. 


Safes,  dealer  or  agent 

Sanitarium,  etc.,  other  than  charitable  or  church. . . 

Obstetrical ' 

Sand  dealer,  except  one  selling  own  sand  from  wagon.} 
Sash  and  blinil  factory  and  planing  mill:  i 

Annual  output  $25,000  or  less 

A  nnual  output  in  excess  of  $25,000,  on  each  $1,000 
additional 


1  year. 
1  year. 
1  year.. 
1  year. 

1  year. 

1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year.. 
1  year- 
1  year. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year, 
lyear. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
lyear. 

1  year. 

1  year. 


$25. 00-$50. 00 
25.00 
25.00 
25.00 
12.00 

50.00 
100.00 

15.00 

50.00 
2.50 

50.00 
200.00 

50.00 
25.00 
10.00 

50.00 
50.00 


40.00 

30.00 

25.00 

200.00 

25.00 
12.00 

2.50 
25.00 
200.00 
2.  .50 
100.00 
60.00 
25.00 
10.00 

2.00 

5.00 

25.00 

120.00 

40.00 
25.00 
100.00 
12.00 
5.00 
10.00 
25.00 


25.00 
50.00 

25.00 

50.00 
25.00 
25.00 
25.00 
50.00 
50.00 


KIND  or  BUSINEM  LICENSED. 


Period.         License  rate. 


50.00 
25.00 
25.00 
25.00 

200.00 


100.00 

50.00 
25. 00-50. 00 
25.00 
50.00 
50.00 
50.00 
60.00 
10.00 

50.00 

25.00 
25.00 
25.00 
60.00 
25.00 

15.00 
200.00 

25.00 
100.00 

25.00 

25.00 

25.00 
1  1.00 


ATLANTA— Continued. 


Sausage  factory 

Sawmill,  manufacturer,  dealer,  or  agent 

Saws,  dealer 

School  supplies,  dealer,  agent,  or  agency 

Secondhand  poods  dealer,  except  cash  rcgistenJ,  ad- 
ding machmes,  typewriters,  or  sewing  machines, 

each  class 

Seed  dealer,  rate  based  on  amount  of  annual  sales... 

Sewer-pipe  dealer 

Sewing-machine  a"ent,  each  company,  factory  or 

separate  place  of  business 

Shirt  manufacturer 

Shoes; 

Dealer- 
Retail  

Wholesale 

Manufacturer,  using  machinery 

Shop,  using  machinery 

Show-  case  manufacturer 

Shooting  gallery 

Sign  painter: 

Paying  ad  valorem  tax 

Not  paying  ad  valorem  tax 

Or  company,  two  or  more  employees 

Skating,  walking,  or  other  rink 

Skirt  manufacturer 

Sleeping  car  company 

Slot  machines: 

All  kinds,  for  wholesale  business 

Dealer  or  agent 

Or  each  machine 

Solicitor  or  person  soliciting  business  other  than 
own  registered  business,  not  otherwise  provided 

for ,  no t  less  than 

Soda  water: 

Bottled,  at  retail 

Fount,  rate  based  on  capital  invested 

Fount  suppUes, except  those  otherwise  provided 
for,  each  place  of  business  incity,  rate  based 

on  amount  of  business 

Soft  drinks: 

Bottling  works  for  soft  drink  beverages  and 
similar  products  or  manufacturer  of  proprie- 
tary sirup  or  nou;ilcoholic  beverages,  selling 
to  bottling  works  or  retailer ,  gross  annual  sales 

less  than  S.iU  000,  each 

Additional  on  each  SI  ,000  over  $50,000 

Soap  factory 

Spring  bed  manufacturer 

Stable,  livery,  feed,  boarding,  or  sale 

Stationery  or  books 

Statuary  dealer 

Stenographer,  employing  or  working  on  commis- 
sion, one  or  more  assistants. 


1  year. 
1  year. 
1  year. 
1  year. 


Stock,  bond,  or  note  broker,  not  doing  a  regular 
banking  business 


Stock  powders,  manufacturer 

Stockyard 

Stoves,  manufacturer  or  dealer 

Dealer  in  connection  with  other  business 

Street  drummer  for  passing  street  trade 

Street  railroad  company 

Surgical  institute 

Instruments ,  wholesale  or  retail 

Tailor: 

Merchant,  sellmg  either  from  samples  or  stock . . 

Shop 

Tea  or  coffee; 

Store 

Dealer,  delivering  premiums  or  goods  from 

wagon 

Teachers'  bureau 

Telegraph  company,  rate  based  on  number  of 
offices  operated  in  state,  in  lieu  ofall  other  licenses. 

Telegraph  signal servicecompany  or  agentfor 

Telephone  company 

Tenpin  and  other  p*in  alleys,  each  alley 

Terra-cotta  and  concrete  works  or  dealer 

Theater,  opera  house  or  hall  where  theatrical, 
sleight  of  hand,  minstrel  shows,  etc.,  are  held, 
rate  based  on  seating  capacity 

Theater  ticket  speculator 

Tiling  manufacturer  or  dealer 

Tin  sliop,  ins  tallhig  furnaces,  with  other  tin  business. 

Installing  hot-air  pipes  or  registers  but  not 

furnaces 

Tinware  manufacturer 

Tobacco  factory 

Tooth  cream  manufacturer 

Towel  supply  company 

Trading  st  amp  company  or  dealer 

Transient  dealer  of  any  kind 

Trunk  factory 

Trunk  and  leather  goods,  not  otherwise  provided 
for: 

Manufacturer 

Dealer 

Typewriters,  dealer  or  agent 

Umbrella  manufiicturer 

Undertaker,  funeral  director,  orcolEn  warehouse 

Vehicles,  horse  drawn: 

Dealer  or  agent 

Dray.ifehargeismadeorifhired  toothers, rate 
based  on  number  of  horses  used ' 

Hack  or  cab 


1  year. 
1  year. 
1  year. 

I  year. 
1  year. 


1  year, 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 

lyear. 
1  year. 
1  year, 
lyear. 
1  year. 
1  year. 

I  year. 
1  year. 
1  year. 


1  year. 

1  year. 
1  year. 


lyear. 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
lyear. 

lyear.. 

1  year. . 
1  year, 
lyear.. 
1  year. 
1  year. 
1  year. 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. . 

1  year.. 

lyear.. 
lyear.. 

1  year. . 
1  year. . 
1  year.. 
1  year. . 
1  year. . 


lyear 

1  performance. 

lyear 

lyear 

lyear 


1  year.. 
1  year. . 
lyear.. 
lyear.. 
1  year. . 
lyear.. 
1  week . 
1  year. . 


$25.00 
25.00 
25.00 
25.00 


12.00 

25. 00-50. 00 

25.00 


1  year. . 
1  year. . 
1  year. . 
1  year. . 
lyear.. 

1  year. . 

1  year. . 
1  year.. 


50.00 
25.00 


25.00 
.WOO 
.50.00 
15.00 
25.00 
25.00 

IZOO 
25.00 
2i.00 
50.00 
25.00 
200.00 

7.5.00 
25.00 
5.00 


25.00 


10.00 

10. 00-50. 00 


25.  00-50. 00 


50.00 
2  1.00 
50.00 
40.00 
50.00 
M.OO 
25.00 

25.00 

100  00 
25.00 
50.00 
25.00 
15.00 
25.00 

300.00 
50.00 
25.00 

23.00 
12.00 

25.00 

200.00 
25.00 

200.00-300.00 
25.00 
300.00 
25.00 
25.00 


100.  00-200.  Ofl 

5.00-10.00 

300.00 

25.00 

50.00 

25.00 
50.00 
25.00 
15.00 
25.00 
300.00 
25.00 
50.00 


5a  00 

25.00 
50.00 
25.00 
50.00 

50.00 

10. 00-20. 00 
15.00 


'  No  license  to  exceed  SIOO. 


'  No  license  to  exceed  $200. 


56 


SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


ATLANTA— Continued. 


VeUcles,  horse  drawn— Continued. 

Manufacturer,  including  repairing 1  year 

Repairer.... :  1  year! 


Vinegar  manufacturer  

Vulcanizing  shop  or  double  treading 

Wall  paper  dealer 

"Waste  paper  dealer 

Wagon  yard 

llcattle  or  live  stock  are  kept  for  sale 

Warehouse  or  storage  room 

Wood  sawyer,  using  macliinery 

Woodenware  dealer 

Woolen  mill 

Yeast  dealer 


1  year. 
1  year. , 
1  year. , 
1  year. , 
1  year. , 
lyear.. 
lyear.. 
1  year.. 
1  year. . 
1  year. . 
1  year. . 


AUGUSTA. 


Advertising  solicitor,  or  firm  of  such 

Agent  or  agency,  not  otherwise  provided  for 

.K  uctioneer  or  vendue  master,  or  Arm  of  such 

Automobiles: 

Dealer 

For  hire,  by  day  or  hour 

Freight  or  delivery 

Garage  company,  selling,  storing,  or  repairing. . . 

Hauling  passengers  for  fares 

Motor  bus  or  jitney,  carrying  passengers  over 
definite  route,  rate  basea  onseating  capacity. . 

Taxicab 

Sight-seeing,  each  car 

Bagging  factory 

Bakery: 

Steam  or  other  power 

Without  power '.'.'."'. 

Bank,  unless  exempt  by  law  rate  based  on  amount 

of  paid-in  capital 

Private 

Barbershop: 

1  chair 

Each  additional  chair 

Selling  tobacco,  cigars, or  cigarettes,  additional. . 

B  arrel  factory 

Bicycles: 

Agent,  agency,  dealer,  or  repairer 

Repairing  shop 

Billiards  or  pool,  each  table 

Billposter  or  distributor 

Blacksmith  shop,  or  wagon  repairer,  each  forge  ex- 
ceeding one 

Boarding  house,  taking  transients,  rate  based  on 

number  of  rooms 

Bootblack  stand,  except  in  barbershop 

Bowling  alley 

Brick  or  clay  products,  agent,  dealer  or  manufac- 
turer   

Broker  stock  or  bond,  real  estate  agent,  or  dealer  in 
merchandise,  produce,  or  securities  on  margin 

(not  futures),  and  real  estate  loans 

Broom  factory 

Bulding  or  loan  or  similar  a3sociations,  rate  based 

oin  amount  of  paid-up  capital 

Agent  or  representative  of  such  association 
whose  principal  office  is  not  located  in  state. . 

Butcher 

Canal  boat,  passenger,  animal  power 


Canvasser,  drummer,  orsolicitor  of  trade,  commonly 
known  as  "puller  in,"  whether  regularly  em- 
ployed or  not 

Carpenter  shop,  not  contractor 

Carriage  shop: 

Making  and  repairing  vehicles 

Repairing  only 

Cash  register  agent,  agency,  or  dealer 

Cigar  manufacturer ." 

Civil  engineer  or  firm  of  such  or  superintendent  of 

construction 

Clairvoyant,  fortune  teller,  palmist,  phrenologist, 
psychometric  prophetic  reader,  or  spiritual  test 

or  trance  medium 

Clock  repair  shop 

Coal,  wood,  or  coke  dealer,  each  yard,  rate  based  on 

number  of  wagons  used '. 

Delivering  by  wheelbarrow  or  hand 

Coffin  shop,  not  un  lertaker 

Cold-storage  warehouse 

Collector  of  rents,  or  rent  agent,  not  realestate  agent. 

Commercial  or  mercantile  agency 

Commercial  street  broker,  or  firm  of  such 

Concrete  or  terTar<J0tta  works 

Confectionery: 

Retail 

Wholesale 

Contractor,  or  Ann  of  such,  employing  help  or  sub- 
contractor, rate  based  on  amount  of  contracts 

Cotton: 

Broker 

Buyer,  rate  based  on  number  of  bales  bought  in 
city — 

From  6,000  to  30,000  bales 

On  each  additional  6.000  bales 

Buyer  or  seller  on  streets,  or  firrn  of  such 


1  year. , 
1  year.. 
1  "year. , 

1  year. . 
1  year. . 
1  year. . 
1  yeai'. . 
1  year.. 

1  year. . 
1  year. . 
1  year.. 
i  year.. 

1  year. . 
1  year.. 

1  year. . 
1  year. . 

1  year. . 
1  yeai".. 
1  year. . 
1  year. . 

1  year.. 
1  year.. 
1  year. , 
1  year. . 

1  year. . 

1  year. . 
1  year. . 
1  year. . 

1  year, . 


1  year. 
1  year. 

1  year. 

1  year. , 
1  year. . 
1  year. . 


1  year. 
1  year. 

1  year. , 
1  year.. 
1  year. . 
1  year. . 

1  year. . 


1  year. 
1  year. 


1  year. 
1  year. 
1  year. 
1  year. . 
1  year.. 
1  year.. 
1  year. . 
1  year.. 

1  year. . 
1  year. . 


1  year 

1  year 


$25.00 
15.00 
25.00 
25.00 
25.00 
25.00 
25.00 
50.00 
50.00 
23.00 
25.00 
50.00 
25.00 


S15.00 
25.00 
50.00 

25.00 
25.00 
10.00 
25.00 
10.00 

25.00-50.00 
10.00 
10.00 
25.00 

20.00 
10.00 

50. 00-100.  OS 
200.00 

5.00 
2.50 
10.00 
25.00 

25. 00 
10.00 
50.00 
50.00 

10.00 

10.00-50.00 

5.00 

25. 00 

200.00 


75.00 
25.00 

15.00-50.00 

100. 00 
40.00 
10.00 


1  year. 
1  year. 
1  year. 


100.00 
10.00 

50.00 
10.00 
25.00 
50.00 

20.00 


300.00 
10.00 

15.00-50.00 
5.00 
10.00 
25.00 
15.00 
75.00 
25.00 
25.00 

10.00 
25.00 

5.00-100.00 

25.00 


1.00-150.00 
2.5.00 
10.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


AUGUST.^- Continued. 


Cotton — Continued. 

Compress  or  warehouse 

Factor,  rate  based  on  number  of  bales  received 
or  sold— 

From  2,000  to  20,000  bales 

Each  additional  5,000  bales 

Factory,  rate  base  i  on  number  of  spindles 

Gins  and  presses,  or  either,  agency  or  dealer. . . 
Press  or  pickery — 

Hand. 

Power 

Shipper,  public 

Warehouse,  other  than  cotton  factor 

Waste  mill 

Cottonseed-oil  mill '.'.'.'.'.. 

Cottonseed  or  seed  cotton,  or  both,  dealer 

Credit  protective  agency 

Dairy,  or  dealer  in  daily  products 

Without  wa.gon,  also  person  having  more  than 

1  cow  in  use 

Debenture  company 

Dental  depot  or  laboratory 

Dyeing  establishment 

Electric  machinery  and  supply  dealer,seiIingmotors 

or  fans 

Electric  supply  dealer  or  wiring  contractor,  not  in- 
cluding motors  or  fans 

Electric  power  company,  manufacturing  and  selling . 

Employment  agency  or  business  bureau 

Engines,  boilers  and  machinery,  any  or  all,  agency 

or  dealer ." ". 

Express  company 

Feather  or  carpet  renovator 

Fertilizer: 

Dealer,  rate  based  on  amount  of  sales 

Factory  or  manipulator , 

Fish,  oyster,  or  game  dealer: 

Retail 

Wholesale 

Florist  or  nurseryman,  rate  based  on  amount  of 

sales  or  receipts" 

Flying  jenny: 

Hand 

Steam 

Foundry 

Fruit  stand 

Fumituro  repair  shop 

Gas  light  company 

Green  grocer: 

Retail,  including  sale  of  canned  meats 

Wholesale,  selling  to  dealers  only 

Gunsmith,  selling  and  repairing 

Repairuig  only 

Hall  for  hire,  first"or  second  class,  respectively 

Harness  shop,  sales  or  repairs 

Hides,  bones,  rags,  tallow,  or  rubber,  dealer  in  any 

or  all 

Horse  or  mule  trader: 

Resident 

Transient,  retail 

Hotel  or  rooming  house,  rate  based  on  number  of 

rooms 

Huckster,  selling  chickens,  eggs,  vegetables  or  ice 

cream,  except  farmer  selling  own  produce 

Ice,  house,  agency  or  manufacturer  making  or  selling. 

Retail,  200  pounds  or  under ^ 

Ice  cream  saloon,  ices  only 

Intelligence  olfice  or  agency 

Iron  safes,  agency  or  dealer 

Itinerant  repairer  or  person  not  regularly  employed 

by  licensed  dealer ." 

Insurance  company  or  association: 

Accident,  loss  of  time  or  death  by,  each  agent . . 

Automobile^  each  agent 

Broker,  or  firm  of  such,  each  foreign  company 

represented ". . 

Burglary,  credit,  indemnity,  elevator,  live  stock, 
plate  glass,  rents,  steam  boiler,  or  ol  her  like 

msurance,  each  agent 

Fidelity  or  surety, eich  agent 

Fire,  agency,  each  company  represented 

Transient  solicitor 

Company  with  2  or  more  agencies 

Health  or  industrial,  each  agent 

Life,  agency,  each  company  represented 

Transient  solicitor 

Marine,  each  agent 

Junk  shop 

Land  company,  selling  own  property  e^clusivelv. . . 

Selling  or  leasing  property  of  others ". . . . 

I^ath  mill 

Laundry: 

Hand 

Steam  or  other  power 

Loans  on  real  estate  mortgages,  negotiator  of 

Lumber: 

Broker 

Selling  from  cars 

Yard  keeper- 
Run  by  steam,  water,  or  other  power 

AVithoiit  steam,  water,  or  other  power 

Lunch  wagon  on  streets 

Machine  shop  or  foundry 


1  year. 


1  year. 
1  year. 
1  year. 
1  year. 

1  year.. 
1  year.. 
1  year. . 
1  year.. 
1  year.. 
1  year. . 
1  year. . 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year. . 
1  year.. 

1  year.. 

1  year. . 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year. . 

1  year.. 
1  year.. 

1  year.. 
1  year.. 


1  year. 


1  week . 
1  week . 
lyear.. 
1  S'car.. 
1  year.. 
1  year.. 

1  year.. 
1  year., 
lyear.. 
1  year.. 
1  year.. 
1  year. . 

1  year.. 


1  year 

1  month. 


1  year. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 


1  year. 
1  year. 

1  year.. 


1  year.. 
1  year.. 
1  year.. 
1  week . 
1  year.. 
1  year.. 
1  year.. 
1  week . 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  vear.. 


1  year. 
1  year. 
1  year. 

1  year. 
1  yeftr. 


1  year. 
1  year. 
1  year. 
1  year. 


sioo.oo 


30.00-150.00 
25.00 

75. 00-125. 00 
50.00 

100.00 

200.00 

15.00 

50.00 

125.00 

100.00 

50.00 

50.00 

10.00 

5.00 
100.00 
25.00 
10.00 

30.00 

10.00 
600.00 
25.00 

50.00 

300.00 

10.00 

25. 00-100. 00 
100. OO 

30.00 
50.00 

10.00-25.00 

2.50 

6.00 

50.00 

10.00 

10.00 

300.00 

40.00 
50.00 
15.00 
10.00 
15.00-2.5.00 
15.00 

26.00 

50.00 
25.00 

10. 00-100. 00 

10.00 
75.00 
5.00 
10.00 
15.00 
25.00 

5.00 

25.00 
25.00 


10.00 
25.00 

100.00 
25.00 

200.00 
25.00 

100.00 
25.00 
23.00 

123.00 
50.00 
75. 00 
10.00 

10.00 
20.00 
60.00 

25.00 
25.00 

100.00 
."iO.  00 
111.00 
50.00 


SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


57 


KIND  OF  BUSINESS   UCENSED. 


Period.  License  rate.     | 


KIND  or  BUSINESS  UCENSED. 


Period.         License  rate. 


AUGUSTA— Continued. 


Merchant,  factor,  or  other  business  not  specially 
provided  for,  rate  based  on  amount  of  sales  or  re- 
ceipts; 

On  amounts  from  StO.OOO  to  5100,000 

On  each  520,000  i  ni-  xccss  of  5100,000,  addit  ional. 
Machinery,  engines.  I'Oiiers.  cotton  gmsand  presses, 

or  cittier  agency  or  dealer 

Mattress  manufacturer; 

Retail  and  repairing 

Wholesale 

.Marble,  granite,  or  stone  yard 

Meat  mariict: 

Retail,  including  canned  meats 

Wholesale 

Merchandiscstroet  broker 

Messenger  service 

Mill,  flour,  meal  or  grits 

Meal  or  grits,  rate  based  on  run  of  stones 

Millinery  or  fancy  goods  establishment , 

Mineral  waters,  whole^le 

Money  lender,  aKont,  or  agency  for  collection  of 

claims,  carrying  on  business  in  cii  y 

Money  lender",  not  otherwise  provided  for 

Moving-picture  show  or  electric  theater 

News  depot  or  stand 

Branch  of 

Selling  tobacco,  cigars  or  cigarette, at  stand 

Newspaper,  daily  or  daily  and  weekly 

Weekly 

Nostrums  or  medicines,  street  vender 

Oculist  or  optician; 

Resident 

Transient 

Oil,  kerosene  or  other,  office  or  agency  in  cily,  or 
vending  in  city,  rate  based  on  amount  of  annual 

sales 

Peddler,  each  waion  selling  less  than  5  gallons, 

e.\clusive  of  regular  vehicle  license 

Organ  grinder  or  street  musician 

Oriental  wares,  or  rugs,  and  antiques 

Oyster  house,  restaurant  or  counter 

Oysters,  retail 

Paint  shop 

Patent  or  proprietary  medicines; 

Manufacturer,  other  than  licensed  druggist 

Vender,  other  than  licensed  druggist 

Pawnbroker 

Peanut  roaster 

Photograpli  or  mutoscope  parlor 

Photographer,  firm  of  such,  or  similar  artist 

TraiL^ient 

Piano  and  organ  tuner,  not  employed  by  licensed 

dealer 

Printing  office,  job: 

Power  press,  rate  based  on  horsepower 

Each  ad.litional  power  press 

Run  without  power^ 

1  press 

Each  additional  press 

Printing  press  company 

Picture  framcr 

Plumber  or  gas  fitter 

Presser  or  renovator  of  clothing  or  pressing  club  — 
Produce; 

.\gent  for  sale  of  on  street  or  in  wagon 

Consisting  in  part  or  whole  of  onions,  cabbage, 
fruit,  or  potatoes,  sale  of  from  railroad  yard 

or  warehouse  track  in  city 

Rag  shop  or  dealer  in  rags,  rut'ber,  hides,  bones, 

or  tallow,  any  or  aU 

Real  estate  agent  or  firm  of  such 

Restaurant,  eating  house,  lunch  or  oyster  counter 
or  caterer; 

For  white  persons 

With  sleeping  rooms,  additional  ,each  room. 

For  colored  persons 

With  sleeping  rooms,  additional,  each  room . 
Roofer,  asphalt,  gravel,  or  other  material,  if  not 

licensed  as  contractor 

Rubl)er  stamp  business 

Railroad,  steam,  having  no  terminal  in  city,  agent 

or  soUcitor  for 

Railroad  ticket  scalper 

Safes,  agent  or  dealer 

Salesman,  traveling,  taking  orders  and  accepting 

pay  therefor 

Sash,  door,  or  1  jlind  factory,  or  planing  mill,  steam,  | 

water  or  other  power  

Scale  used  in  city  for  weighing  produce,  cattle, 

hogs,  and  sheep 

Scissors  and  knife  grinder 

Sewer  pipe  company 

Sewing  machines; 

Agent,  agency,  or  dealer,  except  where  ex- 
clusive tax  is  paid  to  state 

Repair  shop 

Ship  broker 

Shoe  repairing; 

With  power 

Without  power,  employing  labor 

Not  employing  lahbr 

Shooting  gallery. . ." 

Sign  painter,  commercial  or  advertising 


year SIO.OO-SIOO.OO 

year j.  00 


year, 
year, 
year. 


year 

year 

year 

year 

year 

year 

year 

year 


year, 
year., 
year., 
year., 

year., 
year., 
year., 
year. , 
year. 


year 

month.. 


year. 

year, 
year, 
year., 
year., 
year., 
year.. 


year... 

year 

year 

year 

month. 

year 

^veek . . , 


year. 

year, 
year. 

year. 

year, 
year, 
year, 
year, 
year. 

year. 


year. 

year. 


year, 
year. 
year, 
year. 

year, 
year. 

year, 
year, 
year. 


year. 

year, 
year. 


year, 
year, 
year. 

year, 
year, 
year, 
year. 

year.. 


AUGUSTA— Continued. 


50.00 

10.00 
50.00 
25.00 

40.00 
50.00 
25.00 
25.00 
75.00 
25.00-50.00 
10.00 
10.00 

200.00 

2(K),  00 

100.00 

10.00 

5.00 

15.00 

50.00 

15,00 

150.00 

10.00 
10.00 


75. 00-250. 00 

15.00 
5.00 
100.00 
25.00 
10.00 
10.00 

25.00 

150.00 

200.00 

5.00 

5.00 

20.00 

5.00 

10.00 

10. 00-25. 00 
2.50 

5.00 
2.50 
10.00 
10.00 
50.00 
10.00 

10.00 


50.00 


25.00 
50.00 


25.00 
2.00 

15.00 
2.00 

15.00 
10.00 

25.00 

200.00 

25.00 

,W.00 


10.00 

5.00 

25.00 


25.00 
10.00 
15.00 

15.00 
10.00 
5.00 
10.00 
25.00 


Signtacker,  distributor  of  advertising  matter  or 

samples,  not  a  billposter 

Skating  rink 

Slot,  musical  or  vending  machine,  not  licensed 
merchant: 

Nickel 

15  or  more  machines 

Penny 

Any  number  of  machines,  maximum 

Soda  foimt,  rate  ba.sed  on  amount  of  gross  annual 

sales  or  receipts 

Soda  v.-atcr,  ginger  ale,  cocuK;ola,  or  other  like  bev- 
erages, manufacturer  or  bottler 

Soft  drinks,  nonalcoholic  beverages: 

On  draft  or  otherwise 

In  bottles  only 

Special  treatment  for  physical  ailments,  person 
claiming  to  give,  not  licensed  by  state  as  physi- 
cian   


Stable,  livery,  sale,  hire  and  feed 

Hire  and  feed  or  sale  and  feed 

Steamboat  or  agency  for 

Steamer,  running  on  canal,  carrj-ing  freight  and 

passengers,  for  hire 

Steam  wagon  or  automobile  delivery  wagon 

Stencil  or  stamp  shop 

Stock  market,  general,  which  shall  include  a  pul>- 

lie  scale 

Stockyard,  care  and  feed  only 

Stocks  and  bonds,  oidy ,  dealer  or  broker 

Stove  re  pair  shop 

Street  seller,  transient 

Street  vender  of  lunches,  pop  com,  peanuts,  news- 

papersj  etc.,  from  wagon 

Surgical  instruments  and  supphes 

Tailor,  not  merchant 

Telegraph  company,  intrastate  business  only 

Telephone  company 

Theater  or  opera  house 

Tile,  pipe,  or  concrete  works 

Tin  or  tmker  shop,  not  contractor 

Tobacco  manufacturer 

Trading  stamp  premium  discount  business ' 

Tran.'^ient  nonresident  dealer  in  any  kind  of  mer- 

diandise,  etc 


Trust  company 

Typewriters,  etc..  agent,  agency,  or  dealer 

Undertaker,  rate  based  on  amount  of  sales  per  annum 
Vehicle,  horse-drawn,  cab,  dray,  or  wagon,  per  horse 

Repairing  only 

Vinegar  or  cider  manufacturer,  dealer  or  bottler. . . 

W^agon  yard,  not  keeping  slot-k  for  sale 

Warehouse  or  depot  for  storage  of  goods,  other  than 

cotton. 

Watch,  clock,  or  jewelry  repair  shop 

Weighing  machine 

■\\TieelnTight,  making  and  repairing,  steam  or  other 

power. 
Yeast  dealer 


lyear 

1  year 

lyear 

lyear 

lyear 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  week 

lyear 

lyear , 

1  year 

lyear , 

1  year , 

1  year 

lyear 

lyear , 

lyear , 

lyear , 

1  week 

lyear , 

lyear , 

lyear 

lyear 

lyear , 

lyear 

lyear 

lyear 

lyear 

1  year 

todays 

More  than  10 

days 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


S25.00 
2.5.00 


5.00 
7.5.00 

1.00 
.W.OO 

15.00-fiO.OO 

.W.OO 

2.5.00 

in.  00 


150.00 
25.00 

100. oe 

50.00 
25.00 

50.00 
10.00 
10.00 

200.00 

100.00 

50.00 
10.00 
15.00 

10.00 

10.00 

10.00 
250.00 
250.00 
100.00 
75.00 
10.00 
50.00 
275.00 

50.00 

100.00 
50.00 
25.00 
10.00-50.00 
5.00 
10.  OO 
50.00 
25.00 
25.00 

10.00 

1.00 

50.00 

10.00 


MACON. 


.\bstrflct  company 

Academy  of  music 

Accident  ticket  stand 

Adding  m.irhines.  dealer  or  agent.'. 

Agenc.v  for  nonresident  dealer  or  manufacturer,  not 

regular  broker. 
Advertising: 

In  street  cars 

Scheme  or  device 

Agricultural  implements: 

Dealer 

Including  cotton  gins,  manufacturer 

Auctioneer,  selling  for  others 

Automobiles; 

Dealer  or  agent  without  garage 

Freight,  not  delivery  truck 

Garage,  for  sale,  renting,  and  storage,  including 

1  outside  gasoline  station. 
Motor  bus,  carrying  passengers  to  and  from 

suburban  parks  or  picnics. 
Passenger  or  ta-Kical>— 

1  car 

Each  additional  car 

Supplies— 

Without  garage,  including  1  gasoline  tank.. 

In  connection  with  other  business 

Tires,  alone,  dealer  or  agent 

Warehouse,  for  storage  only 

Awning  or  tent  maker 

Bagging,  secondhand,  manufacturer  or  dealer 

Bakery,  alone 

Bank  or  banker,  rate  based  on -capital 

Barber; 

Shop,  each  chair 

5f  anicurist  in  connection 

Supphes 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 

lyear. 
1  year. 
1  year. 

1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year 

1  year. 
1  year 
1  year. 


S75.00 

200.00 

10.00 

25.00 

50.00 


150.00 
25.00 

25.00 
100.00 
50.00 

100.00 
35.00 
125.00 

55.00 


50.00 
40.00 

100.00 
50.00 
25.00 
35.00 
10.00 
50.00 
50.00 
50.00-125.00 

5.00 
5.00 
35.00 


58 


SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


KIND  OF   BUSINESS   LICENSED. 


Teriod. 


License  rate. 


MACON— Continued. 


Barrel  factory 

Baseball  parlor 

Bicycles: 

Dealer 

Secondhand  dealer 

Renter 

Biljiards  or  pool,  each  table 

Billposter  or  distributor 

Merchant  distributing,  by  own  employees 

Blacksmith,  each  forge 

Boarding  house,  taking  transients,  1  porter  at  depot 
allowed,  each  room. 

Boiler  inspector  or  inspection  company 

Bonding  or  security  company  or  bondsman  for  pay. 

Bookbindery 1 

Books  and  stationery: 

Retail 

Wholesale  and  retail 

Bootblack: 

Stand  in  doorway  or  outside  building 

Inside  any  building,  each  seat 

Bottles: 

Secondhand  dealer,  buying  or  shipping,  etc... 

Gatherer 

Bottling  works,  mineral  or  carbonated  drinks 

Bowling: 

1  alley 

Each  additional  alley 

Brick  manufacturer,  or  agent  for,  haying  office  in 
city. 

Broom  factory 

Builders'   supplies,   including   paints,   oils,   sash, 
doors,  blinds,  and  mantles,  dealer. 

Burglar  alarm  company,  or  agent  for 

Butcher  or  other  person  with  shop,  selling  fresh 
meats  at  retail  or  from  wagon. 

Cabinet  shop 

Candy: 

In  connection  with  other  licensed  business 

Factory — 

Retail 

Wholesale 

Canvasser,  for  furniture  and  household  goods  or 
musical  instruments  on  installment  plan. 

Carpenter  shop 

Carpet  cleaning 

Carpets,  rugs,  art  squares,  and  matting  alone,  or  iu 
connection  with  business  other  than  furniture 

dealer 

Carriage  repository,  dealer  in  horse-drawn  vehicles. . 

Cash  register,  dealer  or  agent 

Cement,  alone  or  in  connection  with  business  other 
than  buUders'  supplies. 

Charcoal  dealer 

Chiropodist: 

Itinerant 

Privilege  in  barber  shop,  each  shop 

Cigar  factory,  not  including  cigarettes 

Cigars  and  tobacco,  not  including  cigarettes: 

Retail .^ 

In  connection  with  other  licensed  business. . 

Wholesale 

In  connection  with  other  licensed  business. . 

Cigarettes,  or  cigarette  Paper,  wholesale  or  retail 

Circus,  rate  based  on  admission  charge 

Parade,  if  performance  is  outside  city 

Clairvoyant,  fortimeteller,  palmist,  phrenologist,  or 

spiritualist  reader 

Cleaning  or  pressing  clothing,  except  hats 

In  connection  with  merchant  tailor  shop 

Clothmg: 

Retail,  including  gents'  furnishing  goods 

In  connection  with  other  busmess 

Wholesale 

Clothing,  pants  or  overall  factory 

Coal  dealer,  with  or  without  yard  in  city,  soliciting 
orders  in  city,  each  yard 

With  wood  combined,  each  yard 

Coal  or  wood,  or  both,  peddler,  each  wagon 

Coke  dealer 

Cold  storage: 

In  connection  with  other  business 

Refrigerating  company 

Commercial  agency 

Collection  or  claim  agency , 

Commission  merchant: 

Produce,  f ruits .  etc. ,  exclusively 

Representing  foreign  houses,  or'  brokerage 

With  warehouse 

Concrete,  artificial  stone,  or  tiling  manufacture 

Confetti,  sale  of. 

Confectionery: 

Alone 

Wholesale 

With  fnuts 

Contractor: 

Painting,  house  and  sign 

Paper  hanging 

Cotton: 

Buyer  or  shipper 

Compress 

Exchange 

Gin  factory,  or  office  for 

Ginnery,  public 


year. , 
year. , 

year. , 
year- , 
year. . 
year., 
year. , 
year- . 
year- . 
year. , 

year., 
year, 
year.. 

year. . 
year- 

year- 
year- 

vear- . 
year, 
year- . 

year. . 
year-, 
year. . 

year-, 
year-. 

year-, 
year- , 


year- 

year- 
year. 
year. 

year, 
year- 


year. 
J'ear- 
year- 
year- 

year- 


month. 

year 

year 


year, 
year, 
year, 
year- 
year, 
day-, 
day-. 


year, 
year, 
year- 

year- 
year. 
year, 
year. 

year, 
year, 
year- 
year. 

year, 
year, 
year- 
year- 


year — 

year 

year 

year 

month-. 


year-, 
year., 
year-. 

year- . 
year., 

year-, 
year-, 
year-, 
year-, 
ysar.. 


S50.00 
25.00 

15.00 
60.00 
10.00 
35.00 
75.00 
10.00 
10.00 
1.00 

10.00 
75.00 
20.00 

35.00 
75.00 

5.00 
2.00 

50.00 
10.00 
75.00 

15.00 

10.00 

100.00 

20.00 
100.00 

25.00 
60.00 

35.00 

5.00 

25.00 
100. 00 
25.00 

10.00 
25.00 


25.00 
50.00 
60.00 
50.00 

15.00 

5.00 
13. 00 
25.00 

25.00 
10.00 
50.00 
25.00 
25.00 
50.00-500.00 
500.00 

200.00 
25.00 
10.00 

50.00 
25.00 
75.00 
75.00 

50.00 
60.00 
25.00 
35.00 

25.00 
50.00 
75.00 
25.00 

50.00 
100.00 
125.00 

23.00 
5.00 

15.00 
40.00 
25.00 

35.00 
25.00 

3.5.00 
230.00 
50.00 
75.00 
25.  CO 


KIND   OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


MACON— Continued. 


Cotton — Continued. 

Mill 

Warehouse,  cotton  alone 

Furnishing  farm  supplies,  except  mules 

Weigher,  on  streets 

Cottonseed  or  seed  cotton  dealer 

Cottonseed -oil  mill 

Credit  bureau 

Dancing,  school  or  teacher 

Drugs: 

Retail 

Wholesale 

In  coimection  with  other  licensed  business 

Dental  depot 

Detective,  or  agency 

Disinfectants  or  insecticides,  dealer,  manufacturer. 

or  agent 

Drummer,  selling  to  other  than  registered  merchant 
dealing  in  particular  line  of  goods  offered  for  sale. . 
Dry  goods: 

Retail,  rate  based  on  value  of  stock. . . : 

Wholesale 

Dye  house  or  company,  resident  or  agency 

Dyeing,  in  connection  with  other  business 

Electric  light  or  power  company,  not  including 

electrical  merchandise ." ^ 

Electrical  contractor: 

Including  supplies  and  fixtures 

Without  supplies  .and  fixtures 

Electrical  machmery,  agent  or  dealer 

Electrical  supphes  or  house  fixtures ,  dealer  or  agent . 

In  connection  with  other  business 

Elevators,  agent  or  dealer 

Employmen  t  agency 

Express  company . ." 

Engines  and  pumps,  dealer  or  agent  for  other  than 

licensed  mill  supply  dealer 

Feather  renovator 

Feed,  stock: 

Retail 

Wholesale 

Fertilizer: 

Dealer  or  agent 

Factory 

Fire  or  WTecksale 

Fish  and  ovsters: 

Retail .' 

Wholesale  and  shipping 

Florist,  or  dealer  in  flowers 

Flowers  in  connection  with  other  business 

Flour  mill,  mixing  piimt  or  wholesale  dealer 

Foundry  and  machine  shop 

Including  mill  supplies 

Fruits  and  candies,  retail 

Fruits  and  vegetables: 

Broker  deliveruig  same,  not  invoiced  to  custo- 
mer before  shipment,  each  car 

Sold  from  car,  each  car 

Wholesale 

Wholesale  peddler,  selling  to  retail  dealer  from 

wagon  or  car 

Furnishing  goods,  gents' 

Furniture: 

Canvasser 

Factory 

Packer  or  shipper 

Retail,   incUidmg   carpets,    house    furnishing 
goods,  etc.,  rate  based  on  value  of  stock 

Wholesale  and  retail 

Flying  jenny 

Game  dealer 

Gas  works  or  company 

Selling  gas  stoves,  ranges,  and  heaters,  addi- 
tional  

Gasoline  station: 

1  pump  or  filler 

E>ach  additional  pump  or  filler 

Granite  works  or  company 

Groceries: 

Retail,  rate  based  on  value  of  stock 

Wholesale 

Carrying  hardware  or  ammunition 

Semiwhoiesale  without  drummer,sellingtothe 

trade  and  consumer  at  retail 

Gravel  or  sand,  dehvered  in  city 

Guns. 


Hack  driver 

Hairdresser 

Hall,  for  hire 

Handle  factory 

Hardware: 

Retail 

In  connection  with  other  business . . . 

Wholesale 

Wholesale  and  retail 

Harness: 

Retail 

In  connection  with  other  business . . . 

Wholesale  dealer  or  manufacturer 

Hats: 

Cleaning  and  blocking 

Retail 

Wholesale 

Hay,  grain,  and  storage  or  milling  company . 


year, 
year, 
year, 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year- 
year, 
year. 

year. 

year. 

year, 
year, 
year, 
year. 

year. 

year, 
year, 
year, 
year, 
year- 
year- 
year- 
year. 

year, 
year. 

year, 
year. 

year, 
year, 
year. 

year, 
year, 
year, 
year, 
year, 
year, 
year, 
year- 

year. 
year, 
year. 

year, 
year. 

year, 
year. 
year. 

year, 
year, 
week 
year, 
year. 

year. 

year, 
year, 
year. 

year, 
year, 
year. 

year, 
year, 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year, 
year. 

year, 
year, 
year. 

year, 
year, 
year, 
year. 


$150.00 
75.00 

125.00 
25.00 
25.00 

150.00 
25.00 
10.00 

20.00 
125.00 
20.00 
15.00 
25.00 

25.00 

100.00 

2.5.00-50.00 
125.00 
25.00 
10.00 

350.00 

35.00 
25.00 
25.00 
25.00 
10.00 
25.00 
25.00 
400.00 

25.00 
25.00 

20.00 
SO.  00 

50.00 
75.00 
100.00 

50.00 
75.00 
25.00 
5.00 
50.(10 
1-2.5.00 
150.00 
25.00 


40.00 
40.00 
50.00 

300.00 
25.00 

25.00 
60.00 
10.00 

50.00-75.00 

100.00 

25.00 

50.00 

350.00 

50.00 

25.00 
10.00 
60.00 

25.00-50.00 
125.00 
100.00 

75.00 
25.00 
50.00 
1.00 
10-00 
25-00 
25.00 

50.00 

10.00 

100.00 

125.00 

25.00 

10.00 

100.00 

2.5.00 
25.00 
50.00 
100.00 


SPECIFIED  SOURCES  OF  REVENUE— GEORGIA. 


59 


KIND  OF   BUSINESS  LICENSED. 


MACON— Continued. 


Heating,  stoam  or  hot  water,  ngont  or  contractor  for 

placing  same 

In  connection  with  plumbing  and  gas  fitting — 

.Hides,  dealer  other  than  jiink  dealer 

Hosiery  factory 

Hotel,  not  including  cafi5, restaurant,  or  lunch  room 
operaled  in  addition  to  main  dining  room,  2.'j 

lodging  rooms  or  Jess 

Each  additional  room 

Horseshoer,  e.vcept  blacksmith 

Uorso  trader,  transient,  not  connected  with  livery 

stable 

Horso  clipping,  each  machine 

Ice: 

Dealer 

Distrilniting  depot,  manufacturer  or  agent  for, 

wholesale  and  retail 

Peddler,  each  wagon 

Icecream: 

Cart  or  wagon,  rate  based  on  price  per  package.. 

Factory 

Saloon,  not  soda  fountain 

Images,  sold  on  streets 

Immigration  agent 

Insurance,  fire,  life,  plate  glass,  accident,  or  casualty, 
each  company  domg  business  in  city,  directly  or 

indirectly 

Itinerant: 

Physician  or  specialist,  unless  licensed  by  state. 

Vender 

Jewelry: 

In  connection  with  other  licensed  business 

Retail 

Street  stand,  including  gold  wire  workers 

Jewelry,  clocks,  and  watches  at  auction 

Junk: 

Dealer 

Gatherer,  selling  to  local  dealer,  only 

Itinerant,  having  no  place  of  business  in  city 

ICnitting  mill 

Laundry: 

Hand 

Steam,  or  agent  for 

Light  company,  other  than  electric 

Lightning  rod,'  dealer  or  agent,  soliciting  or  putting 

up  work  in  city,  not  including  wagon 

Lime  dealer,  not  in  connection  with  builders'  sup- 
plies  

Lodging  house  only,  each  room 

Lumber: 

Broker 

Yard  or  dealer 

With  planing  mill  in  connection 

B  uilders '  supplies,  additional 

Xunch: 

Cart  or  wagon  on  street  for  sale  of  sandwiches, 

Wienerwurst,  Iiamburger  steak,  etc 

Room,  serving  meals 

Sandwiches  and  Wienerwurst  only  at  soda 

fountain 

Stand,  \vieners  and  hamburgers  only,  or  sand- 
wiches only 

Machine  shop: 

Using  power  and  employing  help,  including 

automobile  repairing 

■W'ittiout  power,  or  automobile  repairing,  one 

helper  only 

Machinery: 

Broker 

Itinerant  agent  or  dealer 

Machinery  and  mill  supplier,  dealer 

Manicurist 

Marble  or  stone  dealer 

Ha\ing  no  office  or  yard  in  city,  soliciting  orders. 
Mattress: 

Maker 

Renovator. 

Meats,  trosh,  wholesale  dealer  other  than  packing 

house,  selling  to  trade  only 

Merchandise: 

Broker 

General  retail,  rate  based  on  class 

Wholesale,  not  otherwise  provided  for 

Messenger  ser\ice,  bicycle 

Mining  stock  or  development  company 

Mill  suppUes 

Including  machinery 

Millinery: 

.\lone 

Wholesale 

Mineral  waters,  dealer  or  agent 

Money  lender,  person,  firm,  or  corporation,  not  in- 

cludiing  banker  or  real  estate  agent 

Miking  loans  on  chattels  or  salaries  or  wages,  or 

liuj'ing  salaries  or  wages 

Loans  on  ctiattels  by  fraternal  associations  to 

bona  fide  members' 

Money  lender  or  broker,  lending  on  real  estate  ex- 

clasively 

Motorcycles,  dealer  or  agent 

Moving  pictures,  stereopticon  or  electric  theater, 

rate  based  on  admission  charge 

Advertising  on  screen  other  than  o\vn  business, 
additional 


1  year. 
1  year. 
1  year, 
lyear. 


1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year — 

1  year 

1  month., 
1  year 


1  year. . 

1  year., 
1  year. . 

1  year. , 
1  year. . 
1  year., 
lyear.. 

1  year. . 
1  year. , 
1  year. , 
1  year- 

lyear. 
lyear. 
1  year. 

1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 


1  year. 
1  year. 


lyear.. 
1  year.. 
1  year. . 
1  year., 
lyear.. 
lyear.. 

1  year.. 
1  year.. 

1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year. . 
1  year.. 

lyear.. 

1  year. . 

1  year., 

1  year. , 
1  year. 

1  year. 

1  year. 


S50.00 
25.00 
25.00 
75.00 


25.00 

1.00 

10.00 

100.00 
10.00 

10.00 

100.00 
10.00 

10.00-25.00 
50.00 
10.00 

10.  on 

1,000.00 


75.00 

250.00 
■2.50-25.00 

25.00 

50.00 

50.00 

1,000.00 

200.00 
10.00 

200.00 
75.00 

50.00 
75.00 
50.00 

50.00 

10.00 
2.50 

50.00 
50.00 
75.00 
10.00 


50.00 
50.00 


15.00 
25.00 


50.00 

25.00 

50.00 
150.00 
125.00 
10.00 
25.00 
50.00 

20.00 
10.00 

100.00 

50.00 

25.00-225.00 

200.00 

15.00 
300.00 
100.00 
125.00 

25.00 
50.00 
25.00 

isaoo 

200.00 

200.00 

100.00 
25.00 

100. 00-125. 00 

25.00 


KIND  OF  BUSINESS  LICENSED. 


Period.         License  rate. 


MACON— Continued. 


1  At  the  discretion  of  mayor. 


Music  on  streets,  each  pcrff  rmer 

Musical  instruments  and  n.erch;indi.se 

In  comicction  with  other  business 

.\gcnt  for 

Newsbutclier  ha\ing  olfice  in  city 

News  depot  or  cart,  on  streets,  alone 

Newspaiiers  and  periodicals,  in  connection  with 

other  business 

OfiSce  suppUes  or  furniture,  dealer  or  agent 

In  connection  with  other  business 

Oil: 

Illuminating  and  lubricating 

Lubricating  alone 

Sold  or  peddled  from  wagon,  1  or  2  horse,  re- 
spectively   

Optical  goods,  alone 

If  eyes  are  tested  in  connection  with  other  busi- 
ness  

Optician,  itinerant 

Organ  grinder 

Oysters,  dealer,  except  with  fish 
Package  delivery  company 
Packing  house  or  agency 
With  cold  storage . .' , 
Painter,  house,  sign,  or  decorator 

House  only  or  sign  only 

Paints,  oils  for'paints,  etc . ,  unless  in  connection  with 
builders'  suppUes: 
Retail.... 
Wholesale 
Paints,  roofing,  dealer 

Paper,  wholesale 

Patent  rights  or  patent  articles 

Paving,  agent  for,  other  than  licensed  dealer  in 

stone 

Pawnbroker,  selling  pledges  only 

Merchandise  in  connection,  additional 

Selling  guns,  additional 

Peanut  and  pop  cum  roaster 

Peddler; 

Dry  goods,  notions,  etc.,  from  house  to  hotise  - . 
Fruits,  vegetables,  fish,  oysters,  etc. — 

From  1-horso  wagon  (except  Confederate 

veterans) 

From  V-askct 

Railroad  men  or  expressmen  selling  to  con- 
sumer in  competition  with  merchants 

Peddler,  agent,  or  can\-asser  fur  books 

Phonographs,  in  connection  with  business  other 

than  music 

Photographer: 

Including  portrait  painting 

Canvasser  for 

Developing  and  printing,  other  than  by  li- 
censed photographer 

Making  photographs  or  button  pictures  on 

streets 

Piano  tuner 

Pistols,  selling,  renting,  or  otherwise  disposing  of.. . 

Picture  dealer  or  framer 

Plumber  or  gas  fitter 

Poultry,  dealer 

Selling  butter  or  other  dairy  products,  addi- 
tional  

Printing,  job,  rate  based  on  numlwr  of  employees. . 

Produce,  wholesale 

Proprietary  medicine  manufacturer 

Pusn  cart , 'fruit  and  confectionery 

Real  estate: 

Agency 

Renting  in  connection 

Renting  only 

Agency  or  others  making  loans  on 

Repair  shop,  not  including  sales; 

Boot  and  shoe,  hand 

With  machinery 

Carriage  and  wagon 

Furniture  or  lock,  guns,  pistols,  etc.,  or  harness, 

each 

Jewelry 

Sevving  machine  or  trunk,  etc.,  cr  typewriter, 

each 

Stove,  shop,  or  itinerant 

Umbrella,  or  mender , .. 

Not  otherwise  provided  for 

With  power  and  help,  general 

Bicycle  and  motr.rcycie 

Without  power,  1  helper 

Restaurant, cafe,  creating  house 

With  sleeping  rooms,  additional  per  room 

Roofing,  not  in  connection  with  tin  snop 

Rubber  stamps,  dealer 

In  connect  ion  with  other  business 

Rublier  balloons,  dealer 

Roller  cover  manufacturer 

Sacks  or  bags,  secondhand  dealer 

Sash,  door,  and  blind  factory 

Luml)erj'ard  in  conneclloa ■ 

Sausage: 

Green,  sold  in  connection  with  business  other 

than  butcher  or  meat  dealer 

Manufacturer 

Scales,  dealer  or  repairer 

Scissors  or  knife  grinder 

Security  or  guaranty  company  or  individual  lx>nds- 
man  hr  pay 


1  week . . . 

1  year 

1  year 

I  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year — 

1  year 

1  month. 

1  year 

1  year 

1  year 

1  year 

1  year 


1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year. . 

1  year. . 
1  year., 
lyear.. 
lyear.. 
1  year. . 

1  year. 


1  year. 
1  year.. 

1  year. 
(>) 


1  year. . 
1  year.. 

1  year. . 

1  year. . 
lyear.. 
lyear.. 
1  year. , 
1  year., 
lyear. 


5.00 

25.011 
10.00 


40.00-80.00 
25.00 


25.00 

200.00 

25.00 

50.00 

laoo 

2&00 


(') 


25.00 


25.00 


laoo 

SO.  00 


10.00 


1  year. 
1  year. . 
1  year. 
1  year. 

1  year. 


75.11) 


60 


SPECIFIED   SOURCES   OF  REVENUE— GEORGIA. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


M  ACO  N— Continued. 


Seed  store 

In  connection  with  other  business 

Sewer  pipe,  manufacturer 

Sewing  machines,  dealer  or  agent 

In  connection  with  other  iiusincss 

Shirts,  manufacturer 

Shoes  and  lioots: 

Retail 

In  connection  with  other  business 

Wholesale 

Secondhand  dealer 

Shooting  gallery 

Shopkeeper,  general,  not  including  cigars  and  to- 
bacco or  soft  drinl^s,  if  amount  of  stock  does  not 

exceed  S250 

Skating  rink 

Slot  machine,  rate  based  on  value  of  coin  used 

Soap  factory 

Soda  fountain 

Serving  limches,  additional 

Serving  meals,  additional 

Soft  drinks: 

Retail 

Wholesale  distributor,  dealer,  or  agent 

Solicitor  for  retail  trade  in  city 

Stable: 

Livery,  not  including  hauling  or  drays  and 
wagons  for  hire 

Sale  and  feed  only 

Dealing  in  horses  and  mules  or  drover  or 

trader 

Steamship  agency 

Stock  and  bond  broker 

Street  drummer 

Tailor: 

Merchant 

Shop,  repairs  only,  not  including  pressing  and 

cleaning 

Tannery 

Telegraph  company,  on  intrastate  business  done  in 

Or  in  iieu  thereof,  on  each  pole  within  city  limits , 

Telegraph  alarm  system 

Ten-cent  store,  carrying  stock  of  SS,000  or  over 

Tenpins: 

One  alley 

Each  additional  alley 

Theater-ticket  broker 

Tin  shop. 


1  year., 
lyear.. 
1  vcar,. 
1  year.. 
1  year. . 
1  year. . 

lyear.. 
1  year. . 
1  year. . 
lyear., 
1  year. . 


1  year., 
lyear.. 
1  year. . 
1  year. , 
1  year., 
1  year. , 
1  year. , 

1  year. . 
1  year. 
1  year. 


Witli  roofing  in  connection 

Towel  supply 

Trade  inducement  scheme,  generally  known  as 

"commercial  or  meihcants'  contests" 

Trading  stamp  or  periodical  tickets: 

Company 

Merchant  using  same 

Transfer,  baggage: 

1-horse  wagon 

2-horse  wagon 

Trunk  factory 

Typewriters,  including  supplies  and  repairs,  dealer 
or  agent 

In  connection  with  other  business  paying  a 

license  of  at  least  $25 

Undertaker  or  fimeral  director 

Upholsterer , 

Vaudeville  or  like  show 

Vinegar,  dealer  or  manufacturer 

Vehicle,  horse-drawn: 

Dray  or  deliverv  wagon,  1  or  2  horse,  respec- 
tively, not  including  hauling,  or  drays  or 
wagons  for  hire 

Hack  or  carriage  for  transportation  of  passengers 

in  city  {except  Confederate  veterans) 

Wagons: 

Dealer 

Factory 

Yard  ." 

Wall  paper: 

Dealer  and  hanger 

Solicitor  and  hanger 

Warehouse  or  storage  room 

Wood  vard  or  dealer 

Wood  or  coal,  or  both,  peddled  or  sold  from  wagons 
Yeast,  dealer  or  agent 


1  year. 
1  year. 

1  year. , 
1  year. . 
1  year.. 
1  year. 

1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year, 
lyear. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  contest. 


1  year. , 
1  year. 

1  year, 
lyear.. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


S.\V.\NN.\II. 


Abstract  or  warranty  of  land  titles 

Advertising: 

In  street  cars 

With  push-cart  or  barrow 

Vv'ith  wagon  or  other  vehicle 

Agency  or  other  business,  not  otlierwise  licensed. . 
Agent,  resiaent,  representing  nonresident  dealers, 

merchants,  or  manufacturers 

Auctioneer,  with  salesroom  and  1  crier.. 

Automatic  piano  or  other  instrument  operated  in 

any  place  of  business 

Automobiles: 

Agent  or  dealer 

Delivery,  rate  based  on  capacity  in  tons 

For  hire,  rate  based  on  passenger  capacity 

Itinerant,  for  hire 

Jitney  and  hacking 

Repairer,  not  dealer 


1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 


$25.00 
10.00 

100.00 
50.00 
25.00 
25.00 

35.00 
20.00 
100.00 
50.00 
25.00 


15.00 
25.00 
2.  50-10.  00 
25.  00 
15.00 
15.00 
50.00 

10.00 
50.00 
50.00 


50.00 
50.00 

60.00 
20.00 
50.00 
500.00 

25.00 

10.00 
25.00 

250.00 

2.50 

15.00 

125.00 

15.00 
10.00 
150.00 
15.00 
30.00 
16.00 

100.00 

350.00 
100.00 

15.00 
25.00 
26.00 

50.00 

25.00 
60.00 
10.00 
100.00 
10.00 


15.00-25.00 


25.00 
60.00 
25.00 

20.00 
10.00 
25.00 
25.00 
25.00 
10.00 


KIND   OF  BtJ.SINESS  LICENSED. 


Period.         License  rate. 


SAVANNAH— Continued. 


$50.00 

150.00 
25.00 

100.00 
30.00 

75.00 
200.00 

10.00 


lyear 100.00 

lyear 6.00-12.00 

lyear |  25.00-50.00 

lyear i  50.00 

lyear 35.00 

lyear I  30.00 


Bags,  manufacturer,  or  bag  and  bagging;  wholesale 

dealer  or  agent 

Bakery ,  bread  or  cake 

Branch  of  above 

Baking  powder,  soda,  or  self-raising  flour,  manu- 
facturer or  packer 

Band,  strolling  musicians 

Bank,  banker,  or  bank  agent 

Bank,  savings 

Bank  or  trust  company: 

With  .savings  department 

Without  savings  department 

Barber  shop,  each  chair 

Selling  cigars,  additional 

Bicycles: 

"Repairer,  not  dealer  in  supplies 

Supplies,  dealer 

Billiards  or  pool,  each  table 

Billposter  or  distributor  of  bills  or  advertisements. . 

Blacksmith,  each  forge 

Bookbinding,  without  printing  office 

Books  and  stationery: 

Retail '. 

Wholesale  or  wholesale  and  retail 

Bootblack  .stand  inside  building 

Brick  dealer  or  agent 

Broker  or  resident  agent  representing  nonresident 

dealer,  mercliant  or  manufactmer 

Handling  goods  on  consignment 

Broom  factory 

Builders'  supplies,  paints,  and  oils,  dealer  other 

than  manufacturer 

Building  and  loan  association 

Mutual ,  with  paid-in  capital  less  than  310,000. . . 

Burglar-alarm  company  or  agent 

Butter,  lard ,  or  cheese  dealer 

Candy  factory,  wholesale 

Carriage  or  wheelwright,  shop,  manufacturing  or 

repaning 

Carriage  repository 

Agency  for  or" selling  automobiles, additional.. 

Cement  orplaster  manufacturer 

Cigar  manufactmer 

Circus,  Wild  West,  or  similar  exhibition,  with  or 
without  menagerie,  loading,  unloading,  hauling, 

or  parading  in^city 

Menagerie  alone 

Cleaning  and  pressiTig  clothes 

Cleaning,  house  and  window,  and  upholstering 

Coal  dealer 

Cold  storage  or  refrigerating  plant 

Collector 

Commercial  or  mercantile  agency 

Publisliing  no  rating  book 

Commission  merchant  or  factor 

Selling  at  auction,  1  crier  allowed 

Contractor,  resident  or  transient: 

Acting  as  superintendent  of  building , 

General , 

Cookshop  or  stove  repairer , 

Cooper  shop , 

Coppersmith , 

Cotton: 

Broker 

Handling  on  consignment , 

Buyer  of  loose  cotton  from  other  than  cotton 

merchants 

Compress,  each  plant 

Exporter  or  dealer 

Ctiimerv 

Mill..." 

Pickery 

Press  hand,  each 

Shipper 

Storage  warehouse 

Weigher  and  remarker,  or  either 

Cottonseed-oil  mill 

Crackers  and  biscuits,   or  either,   manufacturer, 

branch,  or  agency 

Dance  hoiLse 

Dealer,  not  otherwise  licensed; 

Retail 

Selling  own  goods  at  auction 

Wholesale  or  wholesale  and  retail 

Department  store 

Detective  agency 

Distributor  of  sa"mples 

Dog  and  pony  show  or  other  minor  exhibition 


Dog  keimel,  rate  based  on  number  of  dogs  kept 

Dredging  company,  each  dredge 

Drinks,  made  from  cereals  or  grains: 

Retail 

Manufacturer  or  wholesale  dealer  or  distributor. 
Drummer,  street,  or  runner,  for  each  house  repre- 
sented   

Dyehouse 

Electric  light  and  power,  or  either,  company  in  city 

or  having  office  m  city 

Each  pole  in  city,  additional 

Emplovmont  or  intclli.eence  office 

To"take  laborers  out  of  county 

Exchange,  buying  and  selling,  by  bank  or  bank 

agent  or  others 

Exhibition,  athletic 

Public,  for  the  sale  of  goods,  or  for  introducing 
goods, etc 


year, 
year, 
year. 


year., 
week. 

year. . 
year. . 


year. . 
year. . 
year. . 
year. . 

year., 
year., 
year., 
year., 
year., 
year.. 

year, 
year. , 
year. . 
year., 

year, 
year, 
year. 

year, 
year, 
year, 
year, 
year. 
year. 

year, 
year, 
year, 
year, 
year. 


day., 
day., 
year, 
year, 
year, 
year., 
year., 
year., 
year., 
year., 
year. 


year., 
year., 
year., 
year., 
year.. 

year., 
year., 

year., 
year., 
year., 
year., 
year, 
year, 
year, 
year, 
.year, 
year, 
year. 

year, 
year. 


year 

year 

year 

year 

year 

year 

day 

Each  addition- 
al day 

year 

.year 


year. 
year. 

year, 
year. 

year, 
.year, 
year, 
year. 

year, 
day . , 


$100.00 
30.00 
10.00 

50.00 
5.00 
50.00 
50.00 

75.00 
50.00 
4.00 
10.00 

10.00 
30.00 
25.00 
100.00 
8.00 
15.00- 

30.00 

100.00 

20.00 

"5.00 

75.00 
100.00 
30.00 

76.00 
100. 00 
35.00 
25.00 
80.00 
30.00 

25.00 
76.00 
26.00 
50.00 
20.00 


500.00 
60.00 
10.00 
10.00 
100.00 
100.00 
25,00 
100.00 
26,00 
100,00 
200.00 

30.00 
76,00 
10,00 
25.00 
50.00 

75.00 
100.00 

170.00 

300,00 

100.00 

100,00 

100,00 

100,00 

25,00 

25.00 

50.00 

25,00 

200,00 

100,00 
1,000,00 

30.00 
2C0.00 

100,  (rO 

100.00 
25.00 
26.00 

100.00 

75.00 

10.00-2,'i.OO 

100.00 

10.00 

100.00 

500.00 
20.00 

500.00 

.50 

10  no 

1,000  CO 

50.00 
6,00 

100,00 


SPECIFIED  SOURCES  OF  REVENUE— GEOHGIA. 


61 


KIND  OK  Hr3INES3  LICENSED. 


SAV.,\JJNAH— Continued. 


E  xporter  or  agency  or  repre^cntat  ivo  of  cot  ton.  nii^al 

stores,  or  other  merchandise,  foreign  or  coastwise. . 

Express  company  or  atjency.  on  intrastate  business. 

Each  I-horso  wason,  aduitional 


Each  2-horso  wagon  or  motor  truck,  additional.. 

Eerrvman,  each  rowboat 

Fertilizers,  manufacturer  or  dealer,  not  paying  tax 

as  commission  merchant 

Fish  or  oysters,  wholesale  or  retail  dealer  or  shipper, 

doing  business  outside  city  market 

Florist 

Each  additional  salesroom 

Flour  or  flo\ir  and  gristmill 

Fly ing  horses 

Fortune  teller,  palmist,  or  astrologer,  phrenologist, 

or  metUimi 

Foimdrv: 

Bra^sonlv 

Other...'. 

Machine  shop  in  connection 

Freak  show 

Fruit  store 

Gas  company 

Grain  or  hay  inspector 

Green  proeery 

0  ri  s t  m  il  1 . . . .' 

Groceries: 

Broker 

Handling  on  consignment 

Gunsmith 

Hand  organ 

Hairdressing  parlor 

Hides,  wax,  and  Utllow,  dealer 

Hoisting  appiiraliis  for  loading  or  unloading  vessels, 

operated  Ijy  horsepower 

Hoisting  engines,  steam,  or  any  other  business  using 

steam  unless  regularly  licensed 

Horse,  cattle,  or  mule  broker,  without  stable 

Hotel  or  rooming  house,  rate  based  on  number  of 

rooms 

Huckster,  selUng  vegetables  on  streets 

Ice: 

Retail,  e,ach  store  or  wagon 

Wholesale  dealer,  factory  in  city,  or  company 

having  storage  place  or  office  in  city 

Ice  cream: 

Dealer 

Manufactiu-er 

Ink  manufactiu'er 

Insm^ance: 

Accident  company,  agency,  or  broker 

Accident  or  sick  benefit  company,  other  than 

regular  life  or  accident  company 

Adjuster,  if  not  agent  lor  company 

Boiler,  exclusively 

Broker,  for  every  company  represented  mUess 

company  itself  pays  license 

Fire  or  life,  each  agency  or  broker 

Marine  company,  agency,  or  broker 

Plate  glass,  exclusively 

Surety  or  other  company,  agency,  or  attorney, 

not  speciScally  licensed. 

Itinerant  dealer  in  small  war4i 

Junk  shop  or  dealer 

Lampblack  factory 

Laimdry: 

Hand 

Steam  or  electricity 

Lighter  or  river  transfer 

Live-stock  broker  or  dealer  with  privilege  ol  selling 

at  auction 

Loan  association  doing  a  banking  business 

Loans  on  real  estate,  negotiation  of,  by  other  than 

real  estate  broker ■ 

Lumber: 

Exporter,  or  agent  of  mill  or  firm  or  forwarding 

agent 

Inspector 

Yard 

Limch  coimter,  serving  hot  food 

Mactune  shop 

Marine  railway  or  dry  dock 

Marble  or  stone  yard 

Master  builder,  mason,  mechanic,  etc.,  not  paying 

general  contractor's  hcense 

Meats,  fresh,  in  adilition  to  retail  dealers  hcense — 
Merchandise,  in  warehouse  or  other  place  of  storage, 

not  otherwise  licensed 

Merchant,  transient 

Messenger  service 

Millinery  establishment 

Mineral  or  drinking  waters,  dealer  or  distributor — 
Minstrel  troupe,  performing  in  any  pubUc  hall  other 

than  theater 

Money  lending,  on  personal  property  as  security,  by 
other  than  banker  or  stockbroker  or  pawnbroker. 
Motorcycles: 

Dealer  or  agent 

Repau'er,  not  dealer 

Moving  picture  or  electncal  thnater 

Museum 

Naval  stores:  * 

Broker 

Handling  on  consignment 

Inspector 


1  year. 
1  year. 
1  year. 
1  year . 
1  year. 

1  year. 


1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  week . 


1  year . 


1  year.. 
1  "year.. 

1  year.. 
1  "year. 

1  year., 

1  year. 

1  year. 
1  year., 
1  year. 


1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  "year., 

1  year., 
1  year.. 
1  year.. 
I  year., 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 


1  year. 
1  year. 
1  year., 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 


1  year... 
1  week.. 
1  year... 
1  year... 
1  year... 


1  performance. 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


$100.00 

500.00 

6.00 

12.00 

2.00 

100.00 

50.00 
40.00 
20.00 
30.00 
25.00 

500.00 

30-00 

.W  00 

100.00 

5.00 

20.00 
500.00 

25.00 
100  00 

30.00 

75.00 
100.00 

10.  IX) 
5.00 

.30  00 
100,00 

25.00 

25.00 
100.00 

25  00-100.00 
fi.OO 

10.00 

200.00 

10.00 
30.00 
25.00 

100.00 

100.00 
50,00 
50.00 

200-00 
200,00 
100  00 
35.00 

100.00 
10.00 

500  00 
50.00 

50.00 
75.00 
200.00 

100.00 
100.00 

50.00 


100.00 

2.5.00 
50.00 
20.00 
50.00 
100.00 
50.00 

30.00 
70.00 

100.00 
100.00 
30.00 
30.00 
30.00 

5.00 

300.00 

50.00 

30.00 

225.00 

25.00 

75.00 
100.00 
50.00 


KIND  or  Rvsmr.as  ucessed. 


Period.         License  rate. 


SAVANNAH— Continued. 


Newspaper,  steam  or  other  power: 

Daily 

Weekly  or  other  adv-ertLsing  msdiiim 

Hand  power 

Packing  house  or  dealer  in  packing-house  products, 

eachplaceofbusiness 

Paint  shop,  small 

Patent  medicine,  manufacturer  or  dealer,  other 

than  druggist 

Pawnbroker  or  others  selling  unredeemed  pledges. . . 

Photographer  or  portrait  painter 

Itinerant  without  studio 

Planing  mill,  with  or  without  lumberyard 

Plumber  or  gas  fitter,  or  both 

Poultry: 

Dressed,  in  addition  to  retail  dealer's  license 

Live  or  country  produce 

Street  dealer 

Printing  office.  Job: 

With  power 

Without  power 

Produce  broker 

Handling  on  consignment 

Pushcart: 

Fniit  or  vegetables 

Emit  and  vegetables 

Se Iling  peanuts  only 

Real  estate  oroker ". 

A\'ith  aii'^tion  privilege 

Dealing  in  other  than  city  properly,  not  paying 

above  license 

Restaurant  or  eating  house 

Rice  pountling  or  cleaning 

Rosin,  oils,  and  varnish,  all  or  any 

Sash  and  blind,  or  either,  factory  I 

Outside  city,  having  ofhceincity 

Sawmill 

Sewing  machine  dealer,  agent  or  agency,  repairer,  or 

dealer  in  supplies 

Ship  broker 

Shipping  master 

Shoemaker 

Shooting  gallery 

SkatingVink- . .'. 

Steeping  car  company,  agent,  or  local  manager 

Soap  b.iier 

Soda  fountain 

Selling  sandwiches,  etc.,  additional 

Soft  drinks  made  from  fruit  sirups,  etc.: 

Manufacturing  and  bottling 

Selling  same  in  bottles,  at  retail  in  connection 

with  other  business,  additional 

Warehouse,  depot,  distributing  office,  or  de- 

Uvery  place  of  business 

Stable,  UveVy  or  feed,  or  sale  and  feed,  not  including 

sale  of  Uve  stock 

Livery,  feed,  or  sale,  with  auction  privilege — 
Stationery  or  books: 

Retail 

Wholesale  or  wholesale  and  retail 

Steamboat,  vessel,  or  other  agency , 

Steamship  company,  except  for  "foreign  trade  ex- 
clusively, having  office,   warehouse,  depot,   or 

wharf  in  city 

Stencil  cutter 

Stevedore 

Stills,  manufacturer 

Stock  and  bond  and  real  estate  broker  or  either  — 

With  auction  privilege 

Street-railroad  company,  per  mile  of  main  line 

track 

Each  car,  additional 

Each  pole  in  city,  additional 

Tailor 

Merchant 

Tanner 

Telegraph  company,  on  intrastate  business  only 

Each  pole  in  city,  adilitional 

Telephone  exchange,  on  intrastate  business  only 

Each  pole  in  city,  additional 

Tenpins,  each  alley 

Theater 

Theatrical ,  concert .  minstrel  or  other  troupe,  in  other 

than  licensed  theater 

Towboat 

Trading  stamp  company 

Transfer  business 

Undertaker,  or  coffin  warehouse 

Variety  show  or  concert  hall 

Variety  store,  commonly  known  as  5  and  10-cent 

store 

Vaudeville,  rate  based  on  admission  charge 

Vehicle,  rate  based  on  number  of  horses  used: 

Cab.  hack,  buggy,  etc 

Cart  or  wagon,  dehvery 

Dray  or  truck 

Omnibus 

Vehicle,  person  selling  from,  except  own  produce 

Vinegar  and  cider,  or  either,  manufacturer 

Warehouse 

Watermelons,  selling  from  wagon,  each  wagon 

Water,  selling  on  Savannah  River  in  the  port  of 

Savannah 

Weigher,  public 

Wood  dealer 

Yam  mill 


1  year. . 
1  year.. 
1  year.. 

1  year., 
1  year.. 


1  year 

1  year 

1  year — 
1  month. 

lycar 

1  year 


1  year. . 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year. . 
1  year.. 
1  year. . 
1  year.. 

1  year.. 
1  year.. 
1  year., 
lyear.. 
1  j-ear.. 
1  year., 
1  year.. 


1  year 

1  year 

1  year 

1  year 

1  month. 

1  year 

1  year 

1  year 

1  year 

1  year 


1  year.. 

1  year.. 

1  year.. 

1  year.. 
1  year. 

1  year. 
1  year. 
1  year. 


1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year., 
I  year., 
1  year., 
1  year., 
1  year.. 
1  year., 
1  year., 
1  year.. 


1  performance. 

lyear 

1  year 

lyear 

lyear 

lyear 


1  year. 
1  year. 

lyear. 
lyear. 
lyear. 
lyear. 
lyear. 
1  year. 
1  year. 
lyear.- 


lyear. 
lyear. 
lyear. 
1  vear. 


$100.00 
25.00 
10.00 

100.00 
10.00 

30.00 
1  000.00 
25.00 
5.00 
100.00 
50.00 

70.00 

100.00 

10.00 

50.00 
25.00 
75.00 
100.00 

25.00 
50.00 
15.00 
75.00 
100.00 

50.00 
25.00 

100.00 
50.00 
50.00 
50.00 

100.00 

50.00 

100.00 

100.00 

10.00 

25.00 

25.00 

200.00 

10.00 

10.00 

10.00 

50.00 

10.00 

lOO.OO 

50.00 
100.00 

30.00 
100.00 
50.00 


200.00 
20.00 
50.00 

100.00 
75.00 

100.00 

200.00 

25.00 

.50 

10.00 

30.00 

10.00 

500.00 

.50 

400.00 

.50 

20.00 

300.00 

5.00 

50.00 

500.00 

30.00 

50.00 

1,000.00 

100.00 
225.00-335.00 

6.00-8.00 
6.00-12.00 
8.00-25.00 
8. 00-30. 00 
100.00 

,v)  no 

MOO 
5.00 


200.03 
25.00 
30.00 

100.00 


62 


SPECIFIED  SOURCES  OF  REVENUE— IDAHO  AND  ILLINOIS. 


3. — General  license  taxes. 
No  general  license  taxes  are  collected 


4. — License  taxes  on  dogs. 

There  is  an  annual  license  tax  on  dogs  of  §1  each  in  Augusta, 
Macon,  and  Savannah. 


IDAHO. 


1. — Special  assessments. 
a. — For  jniblic  improvements. 

In  Boise,  which  is  the  only  city  in  Idaho  of  over  30,000  inhabitants, 
the  entire  cost  of  grading  streets,  pa\'ing  streets  and  alleys,  laying 
sidewalks,  setting  curbs,  and  constructing  trunk  and  lateral  sewers 
is  assessed  against  benefited  property.  Four-fifths  of  the  cost  of 
installing  ' '  white  way  "  or  ornamental  street  lights  is  also  assessed 
against  benefited  property. 

b. — For  public  services. 

The  cost  of  sprinkling  streets  and  cutting  weeds  is  assessed  against 
Ijenefited  property. 

2. — Business  taxes  other  than   on  the  liquor  traffic 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  the  issue  of  a  license  by 
the  city  of  Boise. 

b. — Collected  with  issv^  of  license. 

The  following  statement  shows  each  kind  of  business  licensed 
and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rale. 


BOISE. 


Auctioneer 

Billiards  and  pool,  each  table 

Billposting 

Bowling,  each  alloy 

Circus,  rate  based  on  numlicr  of  cars. . . 

Dance  liall 

Dray; 

Auto  or  2-horse 

i-horse 

Drivers 

Electrician 

Hack 

Hawker 

Ice  cream 

Laundry 

Merry-go-round 

Messenger  service 

Milk 

Pawnbroker 

Peddler: 

2-horse  wagon  and  one  man 

2-horse  wagon  and  additional  man. 

1-horse  wagon 

Foot 

Pony  exliibif  ion 

Pop  com  st^ind 

Shooting  gallery 

Sign  painting 

Skating  rink 

Theater 

Wall  advertising 


6  months. 
3  months- 

lyear 

3  months. 

1  day 

3  months. 

3  months. 
3  months. 
3  months. 

lycar 

1  year 

1  day.- .. 
lycar  — 
3  months. 
1  week... 

lyear 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

1  day. . .. 

1  year 

3  months, 

1  year 

3  months. 

1  year 

1  year 


SIO.OO 
6.00 

100.  OO 

3.00 

100.00-250.00 

9.00 

5.00 

3.00 

1.00 

10.00 

60.00 

26. 06 

100.00 

16.00 

3.00 

160.00 

1.00 

150.00 

20.00 
25. 00 
16.00 
10.00 

5.00 

100.00 

16.00 

50.00 

9.00 
100.  CH) 
60.00 


3. — General  license  ta.xes. 

In  Boise  no  general  license  taxes  are  collected. 

4. — License  taxes  on  dogs. 

There  is  an  annual  license  tax  of  S3  on  each  male  dog  and  $5  on 
each  female  dog. 


ILLINOIS. 


1. — Special  assessments. 
a. — For  public  improvements. 

With  the  exception  of  grading  streets  in  Springfield  and  East 
St.  Louis,  opening  streets  in  Quincy ,  and  paving  alleys  in  Danville, 
for  which  no  special  assessments  are  levied  against  benefited  prop- 
erty, and  setting  curbs  in  Danville  for  which  three-fourths  of  the 
costs  are  assessed  against  benefited  property,  Chicago,  Danville, 
Decatur,  East  St.  Louis,  Peoria,  Quincy,  Rockford,  and  Springfield 
assess  the  property  benefited  for  practically  the  entire  cost  of  open- 
ing and  grading  streets,  paving  streets  and  alleys,  setting  curbs, 
laying  sidewalks,  and  constructing  trunk  and  lateral  sewers. 

Special  assessments  are  levied  in  Joliet  for  the  entire  cost  of 
sidewalk  laying  and  of  street  opening;  also,  in  Aurora  for  the  entire 
cost  of  the  former  and  approximately  95  per  cent  of  the  cost  of  the 
latter.  Benefited  properties  in  Aurora  and  Joliet  are  assessed  on 
an  average  85  and  90  per  cent,  respectively,  of  the  cost  of  grading 
and  paving  streets,  paving  alleys,  setting  curbs,  and  constructing 
trunk  and  lateral  sewers. 

To  pay  the  costs  of  extending  water  mains  special  assessments  are 
levied  in  3  cities.  These  are  Decatur,  in  which  the  property  is 
assessed  for  the  full  amount;  Joliet,  in  which  it  is  assessed  for  90 


per  cent  of  the  costs;  and  Thicago,  in  which  it  is  assessed  for  what 
ultimately  amounts  to  10  per  cent  of  the  cous- 
in one  city  only — Decatur — the  full  cost  of  installing  ornamental 
street  lights  is  assessed  against  the  property  benefited. 

6. — For  public  services. 

Public  services  for  which  special  assessments  are  levied  against 
benefited  jjroperty  are  not  reported  by  any  of  the  10  cities  of  over 
30,000  inhabitants  in  Illinois. 

2. — Business  ta.xes  other  than  on  the  liquor  tr.4.ffic. 

a. — Collected  without  issue  of  license. 

In  Illinois  a  tax  for  the  benefit  of  the  fire  department  of  the  city 
is  levied  on  foreign  fire  insurance  companies  to  the  amount  of  2  per 
cent  of  premiums  collected  within  the  city  by  their  agents 

b. — Collected  with  issiLe  of  license 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


SPECIFIED   SOURCES  OF  REVENUE— ILLINOIS. 


63 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


AURORA. 


Acetylene  gas 

Arcade 

Auctioneer 

Ball  and  ring  game 

Billiards  or  pool,  each  table 

Billposting 

Bowlijig,  each  alley 

Cane  rack 

Cigarettes 

Circus,  rate  based  on  admission  charge 

Dog  and  pony  show 

Bray 

E.xpress  wagon 

Fireworks 

Hack 

House  mover 

Ice-cream  vender 

Junk  dealer 

Merchant,  transient 

Merrj'-gtvround 

Milk  dealer,  each  wagon 

Museum 

Pawnbroker 

Peddle  or  sell  fruits  and  vegetables  on  street 

Peddler,  merchandise 

Plumber: 

Joiuneyman 

Master 

Scavenger 

Shooting  gallery 

Swings 

Taxicab 

Theater  and  moving-picture  show,  rate  based  on 
admission  charge 


1  year 

1  year 

6  months 
1  month. 
1  week... 

1  year 

1  month., 

1  day 

1  day 

1  year 

1  year 

1  year... 

Iday 

1  year 

1  day 

1  week. . . 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

1  day 

1  year 

1  week... 

1  day 

1  year 

1  year 

1  month.. 
1  week... 

1  day 

1  year 

1  month.. 
1  week... 

1  day 

1  year 

1  year 

1  year 

1  year 

1  day 

Iday 

1  year 

1  year 


CHICAGO. 


Acetylene  gas: 

Sale  and  distribution 

Collection  and  compression 

Air  dome,  side  show,  etc 

Amusement  park 

Auctioneer , 

Baker 

Baseball,  football,  etc.,  field,  rate  based  on  seating 

capacity 

Bathing, "boating,  and  flsliing  beach , 

Billiards  and  pool,  each  table , 

Billposter: 

\Vith  wagon , 

Without  wagon 

Boarding  stable 

Boats,  launches,  etc.  .rate  based  on  capacity 

Boiler  tender 

Bowling,  each  alley 

Broker ". 

Carbonated  water,  manufacturer  or  bottler 

Catch  ba5in  and  sewer  cleaner 

Cigarette  dealer 

Circus  menagerie,  etc.,  based  on  seating  capacity... 

Concert \ 

Deadly  weapons 

Delicatessen 

Dispensary 

Driver,  public  passenger  vehicle: 

Horse-drawn 

Motor- 
Original  license 

Renewal 

Drugstore 

Dry  "cleaner 

Electrical  contractor: 

Original  license 

Renewal 

Elevated  railway,  each  car 

Engineer,  stationary 

Entertainment,  not  otherwise  specified 

E  xplosives,  handling 

Fireworks: 

Dealer 

Exhibition 

Fishmonger 

Carage 

C  unpowder  dealer 

Hall  fordances,  bazaars,  etc.,  rate  based  on  seating 

capacity 

Hospital 

House-drain  layer 

House  mover 

Ice  dealer 


$75.00 

100.00 

00.00 

30.00 

10.00 

600.00 

l.W.OO 

1.').  00 

3.00 

15.00 

100.00 

15.00 

3.00 

75.00 

50.00-100.00 

30.00 

10.00 

5.00 

5.00 

5.00 

5.00 

10.  OO 

10.00 

50.00 

10.00 

3.00 

5.00 

25.00 

5.00 

100.00 

125.00 

2.5.00 

10.00 

5.00 

150.00 

50.00 

2S.00 

10.00 

1.00 

10.  OO 

25.00 

50.00 

1.00 

3.0O 

5.00 

50.00-100.00 


KIND  OF  BUSINESS  UCEN.SED. 


Period. 


License  rate. 


CniCAGO— Continued. 


1  year.. 
1  year.. 
1  day . . . 
1  weeki 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
l<lay... 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  vear.. 
Iday... 
1  year... 

1  year... 
1  hay... 
1  year. . 
1  year. . . 
1  year.. 

1  year., 
lyear... 
1  year... 
lyear.. 
1  year... 


S5.00 

150.00 

10.00 

40.00 

300.00 

5.00 

75.00-1,000.00 
15.00 
5.00 

100.00 

25.00 

10.00 

2.00-25.00 

1.00 

5.00 

25.00 

10.00 

10.00 

100.00 

10.00-1.50.00 

100.00 

25.00 

5.00 

20.00 

1.00 

2.00 

1.00 

5.00 

15.00 

25.00 
10.00 
50.00 
2.00 
5.00 
5.00 

10.00 
50.00 
15.00 
25.00 
25.00 

25. 00- 1  OO.  00 

100.00 

5.00 

5.00 

5.00 


Junk  dealer 

Junk  wagon .  .*. 

Lecture,  art  oxliibit,  etc 

Lumberyard 

Mason,  contractor: 

Original  license 

Renewal 

Meat  and  food  products 

Meat  market 

Merrj'-go-round,  coaster,  etc.,  rate  based  on  fare . 

Milk  dealer,  each  wagon 

Motion-picture  operator: 

Original  license 

Renewal 

A  pprentice 

Natatorium 

Nursery 

Pa^^TibVokor 

Picnic  ground 

Peddler: 

Basket 

Hand  cart 

Pack 

Wagon 

Coal 

Fish 

Oil 

Wood 

Pennv  arcade,  etc 

Plumlier: 

Journeyman , 

Master — 

Original  license 

Renewal , 

Pony  or  animal  rides,  etc 

Poulterer 

Public  cart: 

Automobile 

Horse-drawn 

Public  weigher 

Rendering  tank 

Restaurant 

Roofer 

Rimner,  hotel 

Scavenger: 

Night  soil,  each  veliide 

Oftal,  each  vehicle 

Private 

Secondhand  dealer 

Shooting  gallery 

Show: 

Platform,  walk  around,  etc 

Poultry,  horse,  etc.,  rate  based  on  admission  fee.. 

Swimrhing  and  diving 

Skating  rink,  roller  or  ice 

Skill  and  strength  testing  de\ices,  etc 

Slaughtering,  rendering,  and  packing 

Soap  manufacturer 

Stable: 

Li  very 

Sales." 

Summer  garden 

Tannery 

Theater,  rate  based  on  admission  charge 

Ticker 

Transfer 

Undertaker 

Assistant 

Vehicle,  public  passenger: 

Automobile — 

On  stand,  rate  based  on  seating  capacity. 
Not  on  stand 

Cab 

Coupt5 

Hack 

O  mnibus 

Workshop , 

Wrestling  match,  rate  based  on  seating  capacity. , 


year 

year 

Not  limited. 
"  year 

year 

year 

year 


year. 

year., 
year,, 
year., 
year., 
year. , 
year., 
year., 
year., 

year.. 


year., 
year.. 

year., 
year.. 


year 

year 

year 

year 

week!... 
year 


year... 
year... 
week  * . 
year... 


year... 
year... 
year... 
year... 
year... 
year... 
year... 

year... 
year... 
year... 
year. . . 
year... 

week'. 

day 

week*. 

year... 
week  1 . 

year 

year 


year... 
year... 
week  1. 
5'ear... 
year. . . 
year. . . 
year... 
year... 
year... 


year. 

year, 
year, 
year, 
year, 
year., 
year., 
day.. 


DANVILLE. 


.\mu.sement 

Auctioneer 

Baggage  wagon 

Billiards  and  pool: 

1  table 

Each  additional  table 

Billposter 

Bowhng: 

lalley 

Each  additional  alley 

Cigarettes 

Circus,  rate  based  on  admission  charge . 

Dog  and  pony  show 

Dray,  public 

Fortune  teller 


1  day. . 
1  year.. 
Iday.. 
1  year.. 

lyear.. 
lyear.. 
1  year.. 

1  year.. 
1  year. . 
lyear.. 
1  day. . 
Iday.. 
lyear.. 
1  week . 
1  day . . 
1  year.. 


$S0.00 
10.00 
200.00 
100.00 

so.  00 
10.00 
16.00 
15.00 
2.00-10.00 

10.00 

3.00 
2.00 
1.00 
15.00 
10.00 
100.00 

10.00 

10.00 

6.25 

15.00 

50.00 

,5.00 

15.00 

40.00 

10.00 

200.00 

1.00 

50.00 

10.00 

.50 

15.00 

10.00 
1.00 
10.00 
20.00 
15.00 
10.  OO 
25.00 

SO.  00 
100.00 
5.00 
25.00 
25.00 

2.00 

1.00-25.00 

2.00 

200.00 

.50 

100.00 

150.00 

10.00 

25.00 

20.00 

50.00 

200-1,000.00 

1.00 

1.00-2.00 

10.00 

5.00 


2.50-25.00 
5.00 
1.00 
1.00 
2.50 
5.00 
2.00 

5.00-fiO.OO 


$5.00 

25.00 

10.00 

1.00 

5.00 

2.50 

25.00 

10.00 
5.00 

75.00 
50.00-100.00 

25.00 
1.00 

25.00 
5.00 

10.  eo 


House  mover 

•  Where  a  license  fee  is  fixed  at  so  much  per  week,  no  license  shall  be  issued  for  a 
period  of  less  than  10  weeks. 


64 


SPECIFIED  SOURCES  OF  REVENUE— ILLINOIS. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


DANVILLE— Continued. 


Itinerant  mereliant 

Junkdeaier 

Pawnbroker 

Peddler: 

Foot 

1  liorse 

2  liorses 

Scavenger 

Secondhand  dealer . 
Shooting  gallery. . . 

Skating  rink 

Taxicab 

Theater 


1  month 
1  week.. 
1  day. . . 
1  year... 
1  year... 

lyear... 
lyear... 
1  year... 
Iday... 
lyear... 
lyear... 
1  year... 
1  month 
1  year... 
lyear... 


DECATUR. 


Auctioneer 

Auto  truck 

Billiards  or  pool,  each  table 

Druggist 

Dry  cleaner 

Engineer: 

Originallicense 

Renewal,  first  grade 

Renewal,  second  grade 

Hawker  and  peddler: 

Confectionery 

Fruits  and  vegetables 

Jewelry 

Stationery,  books,  etc 

Not  specified 

House  mover 

Milk  dealer 

Pawnbroker 

Plumber; 

Journeyman 

Master 

Porter  and  runner  for  hotel 

Scavenger 

Shooting  gallery 

Show: 

Caravan 

Circus 

Skating  rink 

Street  car,  each 

Taxicab 

Theater 

Vehicle,  business,  rate  based  on  number  of  horses. 
Weigher 


EAST  ST.  LOUIS. 


Auctioneer 

Baggage  and  express 

Basket  peddler 

Billposter 

BowUng,  each  alley 

Circus 

Coal  dealer 

Drug  vender 

Eating  house 

Ferryboat 

Ice  and  coal  dealer 

Ice  dealer 

Indoor  baseball 

Junk  dealer 

Livery  and  undertaker 

Luml>ervard 

Milk  dealer,  each  wagon 

PawTibroker 

Peddler: 

deneral 

Itinerant 

Plumber: 

Journeyman 

Master— 

Originallicense 

Renewal 

Pool,  each  table 

Pushcart  vender 

Real  estate  dealer 

Shooting  gallery 

Storage  warehouse 

Street  car 

Theater: 

Picture 

Vaudeville 

Vehicle  business,  rate  based  on  number  of  horses  or 
capacity  of  trucks 


1  year. 
1  year. 
1  year. 
1  year, 
lyear. 

lyear. 
1  year, 
lyear. 

1  day. 
1  year. 
1  day. 
Iday. 
Iday. 
1  year, 
1  year, 
lyear. 

1  year. 
1  year, 
1  year, 
1  year, 
lyear, 

1  day. 
1  day. 
1  year 
1  year 
1  year 
1  year 
lyear 
lyear 


1  year. . . 
1  year. . . 
6  months 

1  year 

1  year... 

1  day 

lyear 

1  year 

lyear... 

lyear 

1  year... 

1  year 

1  year 

1  year... 
1  year... 
1  year... 
Ij-ear... 
lyear... 

1  year. . . 
1  day 

lyear... 

lyear... 
1  year. . . 
1  year... 
lyear... 
1  year... 
1  year... 
Ij-ear... 
lyear... 

1  year... 
1  year... 

1  year. . . 


$100.0 
25. 00 
5.00 
50.00 
50.00 

10.00 
20.00 
30.00 

2.00 
10.00 

5.00 
50.00 
50.00 

5.00 
150.00 


$75.00 

6.  .50 

5.00 

25. 00 

25.00 

5.00 
2.00 
1.00 

3.00 

36.00 

10.00 

1.00 

1.00 

50.00 

.50 

150.00 

1.00 
10.00 

5.00 

100.00 

10.00 

25.00 

,50.00 

75. 00 

10.00 

6.50 

150.00 

4.50-6.50 

5.00 


$50.00 
25.00 
12.50 
25.00 
5.00 

300.00 
15.00 
25.00 
15.00 

100.00 
25.00 
15.00 
25.00 

150.00 

60.00 

50.00 

5.00 

100.00 

50.00 
2.00 

1.00 

50.00 

10.00 

5.00 
25.00 
25.00 
25.00 
25.00 
25.00 

100.00 
150.00 


Auctioneer 

Automobile  truck,  rate  based  on  horsepower 

Awning  hanger 

Billiards  and  pool 


1  year 
lyear 
lyear 
1  year 


$10.00 

1.00-6.00 

25.00 

100.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


JOLIET— Continued. 


Billposter 

Bowling,  each  alley 

Circus,  rate  based  on  admission  charge 

Express  wagon,  each  horse 

Hawker  or  peddler 

House  movmg 

Ice  wagon 

Junk  dealer 

Milk  dealer,  each  wagon 

Oil  wagon 

Pawnbroker 

Plumber: 

Joiu-neyman 

Master- 
Original  license 

Renewal 

Scavenger 

Secondhand  dealer 

Sprinkling  wagon 

Taxicab 

Theater 


1  year, 
1  vear, 
Iday. 
1  year, 
1  year 
1  year 
1  year 
1  year 
lyear 
1  year 
1  year 

lyear 

lyear 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 


SfiO.OO 

10.00 

50.00-100.00 

1.00 
60.00 
25.00 
10.00 
10.00 

5.00 
10.00 

5.00 

1.00 

50.00 

10.00 
5.00 

10.00 
3.00 
5.00 

50.00 


PEORIA. 


Acetylene  gas 

Amusements,  not  otherwise  provided  for 

Auctioneer 

Automobile,  for  hire 

Baker 

Baseball  park ,  rate  based  on  seating  capacity 

Billboard,  each  square  foot 

Billiards  or  pool,  each  table 

Billposter: 

With  wagon 

Without  wagon 

Bowling,  each  alley 

Broker 

Cigarettes,  sale  of 

Cii'cus.rate  based  on  seating  capacity 

Sideshow,  concert,  or  minstrels  under  tent 

Combined  entertainment 

Contractor 

Dance,  bazaar,  etc.,  hall  for,  rate  based  on  seating 
capacity 

In  unlicensed  hall 

Drain  layer .' 

Driver,  vehicle  or  automobile 

Druggist 

Electrician: 

Journeyman 

Master". 

Elevator  operator 

Engineer 

Explosives,  sale  of 

Fireworks,  exhibition  of 

Garage 

Hospital 

House  mover 

Junk  dealer 

Laundry 

Meat  market 

Merchant,  itinerant 

Merry-go-round 

Milk  dealer 

Moving  pictures,  rate  based  on  seating  capacity 

Pawnbroker 

Peddler 

Plumber: 

Journeyman 

Master 

Porter  or  runner 

Poulterer  or  fishmonger 

Real  estate  business 

Scavenger,  each  wagon 

Secondhand  dealer 

Shooting  gallery 

Show,  poultry,  horse,  or  dog 

Skating  rink.' 

Slaughtering  and  rendering 

Summer  garden 

Stable,  boarding 

Livery,  each  rig 

Swings,  w'eighing  machines,  etc 

Theater,  rate  based  on  seating  capacity 

Telegrajih  company,  each  pole 

Undertaker 

Vehicles,  liorse-drawn: 

Hack,  cab,  express,  or  dray 

Workshop 


lyear... 
1  day . . . 
1  year... 
1  day . . . 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 

lyear... 
lyear... 
lyear... 
lyear... 
1  vear... 
1  (lav . . . 
1  day . . . 
1  week.. 
1  year... 

lyear... 
1  day . . . 
1  year... 
1  year... 
1  year... 

lyear... 
lyear... 
1  year... 
1  year. . . 
lyear... 
Iday... 
lyear... 
lyear... 
1  year... 
lyear... 
lyear... 
lyear... 
Iday... 
1  day . . . 
lyear... 
1  year... 
1  day . . . 
lyear... 
lyear... 

lyear... 
lyear... 
lyear... 
1  year... 
1  year. . . 
1  year. . . 
1  year. . . 
1  month 
Iday... 
1  year. . , 
lyear... 
1  week.. 
1  year. . . 
lyear... 
1  month 
1  year. . . 
1  year. . 
1  year. . 

1  year... 
1  year. . 


$100.00 

2.00 

100.00 

10.00 

5.00 

5.00 

15.00-25.00 

.10 

10.00 

50.00 
15.00 
10.00 
25.00 
100.00 
50.00-250.00 
10.00 
50.00 
15.00 

25.00-75.00 
6.00 

10.00 
1.00 

25.00 

1.00 

5.00 

.50 

2.00 

25.00 

50.00 

10.00 

25.00 

25.00 

25.00 

25.00 

15.00 

50.00 

2.00 

5.00 

100.00-200.00 

5.00 

75.00 

25.00 

1.00 
10.00 

3.00 
15.00 
25.00 

5.00 
50.00 

5.00 

5.00 
150.00 
60.00 
20.00 
10.00 

5.00 

10.00 

50. 00-200. 00 

1.00 
10.00 

5.00 
2.00 


QUINCY. 


Auctioneer 

Auctioneer  and  trader,  transient 

Auction  house 

Billiards  and  pool,  each  table — 

Bowling  alley 

Broker: 

Stock 

Street 


1  year, 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 


$10. 00 

60(1.00 

300.00 

5.00 

10.00 

100.00 
20.00 


SPECIFIED  SOURCES  OF  REVENUE— INDIANA. 


65 


KIND  OF  nusiNT:ss  i.icrnsf:!). 


I'eriod. 


License  rate. 


QUINCY— Continued. 


Carnival  or  street  fair 

Clairvoyant  or  palmist 

Circus,  r.ito  based  on  admi^ion  charge  . 

Circus  and  menagerie  parade. 

Dog  and  pony  show 

Floating  river  sliow 

Haw  kers,  on  private  projwrty 


Junk  dealer 

Merry-go-roimd 

Milk'ilealer 

Moving-picture  show,   rate   based   on  admission 

charge 

Museum 

Pawnbroker 

Peddler: 

On  foot 

With  wagon 

With  street  stand 

Public  carrier 

Plumber: 

Journeyman 

Master— 

Onginal  license 

Renewal 

Runner,  retail  store 

Secondhand  dealer 

Shooting  gallerj- 

Stand  in  street 


1  week . . . 
1  month. 
Iday  — 

Iday 

Iday.... 
1  day  — 
1  week . . 
Iday... 
1  year... 
1  week . . 
1  year... 


1  year. 
I  year. 
1  year. 


Theater  or  opera  house . 
Vaude^nlle 


1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year — 
1  year — 
1  month. 
1  week . . 
1  day  — 
1  year. . . 
1  year. . . 


ROCKFORD. 


.\uct  ioneer 

Billiards  and  pool; 

1  table 

Each  additional  table 

Billposting 

Bowling  alleys,  per  pair 

Circus: 

Main  show,  rate  based  on  admission  charge . 

Parade 

Side  show 

Deadly  weapons,  sale  of 

Druggist 

Expressman 

Fire  insurance 

House  mover 

Ice  wagon 

Jitney  or  taxi  driver 

Jimk  shop 

Junk  wagon 

Milk  peddler 

Moving  pictures 

Pawnbroker 

Peddler: 

Books  and  pictures 

Merchandise 


Not  ions 

Plumber: 

Journeyman 

Master 

Porter  or  runner - 

Scavencer 

Secondhand  store 

Shooting  gallerv 

Show  under  canvas,  musical  or  minstrel. 

Skating  rink 


1  year.. 

1  year. . 
1  year. . 
1  year.. 
1  year.. 

1  day . . 
1  day . . 
Iday.. 
1  year. . 
I  year.. 
1  year. , 
1  year. , 
1  year. , 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  month.. 
1  week . . . 

1  day 

1  day 


Skee  or  pitch  ball 

Theater 

Vehicle,  horse-drawn,  coach,  cab,  or  dray. 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  week 

I  day 

1  year 

6  months.. 

1  year 

1  year 

1  year 


KIND  Oy  UD.SINE3S  I.lCES.'iED. 


Period. 


License  rale. 


$75.00 

2.w.oa 

50.00^100.00 
7.1.00 
20.00 

6.00 
50.00 
10.00 
10.00 
10.00 

1.00 

50. 00-100.  no 

100.00 
50.00 

50.00 

60.00 

20.00 

l.OO 

1.00 

50.00 

10.00 

300.00 

5.00 

15.00 

15.00 

3.00 

150.00 

100.00 


$23.00 

30.00 
15.00 
20.00 
25.00 


O.OO-IOO.OO 

100.00 

20.00 

5.00 

5.00 

5.00 

1.00 

5.00 

5.00 

5.00 

2.5.00 

10.00 

1.00 

100.00 

50.00 

5.00 

15.00 

3.00 

1.00 

1.00 

10.00 

12.00 

10.00 

10.00 

30.06 

20.00 

4.00 

100.00 

50.00 

25.00 

100.00 

5.00 


SPniN'OFIEI.D. 


Amusement  and  entertainment 

Auctioneer 

Auto  hack,  based  on  seating  capacity.. 

Billiard  or  pool  room 

Bowling  alley 

Circus 

Dance  hall 

Drayman 

Druggist 

Electrician  

Fortune  teller 

Gunpowder,  sale  of 

Hack. 


House  mover 

Huckster 

Ice  dealer 

Jimk: 

Dealer 

Peddler 

Lumberyard 

Meat: 

Retail 

Wholesale 

Merchant; 

Itinerant ,  resident 

Nonresident 

Milk,  retail 

Newsboy 

Oil,  peddler 

Omnibus 

Opera  house 

Pawnbroker 

Peddler: 

Nonresident 

Resident 

Restaurant 

Scales,  pubUc 

Scavenger 

Secondhand  store 

Shooting  gallery 

Skating  rink 

Street-car  company,  per  car 

Stable,  livery '. 

Stand,  for  fair  week  only 

Theater,  admission  5  ceiits  and  10  cents,  respectively 
Undertaker 


(') 
lyear — 
1  year — 

1  year 

1  year 

Iday 

1  year 

1  year 

1  year — 
1  year — 
1  month. . 

1  year 

1  year 

1  year 

1  year — 
1  year 


1  year. . 
1  year. , 
1  year. 


1  year. , 
1  year.. 


1  month.. 
1  month.. 

1  year 

1  year 

1  year 

1  year 

1  year — 
1  year — 


1  week... 
1  month.. 

1  year 

1  year 

1  year 

1  year 

lyear — 

1  year 

lyear — 
lyear — 
1  week... 
1  year — 
1  year 


>  ,\t  the  discretion  of  the  mayor. 


3. — General  license  t.^xes. 


(') 
$100.00 

6.00-26.00 

100.00 

10  00 

100.00 

25.00 

5.00 

25.00 

25.00 

25.00 

3.00 

5.00 

6.00 

50.00 

10  00 

30.00 
lOOO 
SO.  00 


25.00 

100.00 

3.50 

ILOO 

6.00 

..50 

25.00 

60.00 

200.00 

100.00 

11.00 

2.50 

15.00 

50.00 

5.00 

60.00 

36.00 

50.00 

10  00 

^5.00 

10  00 

.00-100.00 

10.00 

In  Chicago  annual  licenses  on  vehicles  are  as  follows:  Automobile, 
rate  based  on  horsepower,  $10  to  $25;  demonstration  car,  ?1;  auto- 
mobile truck,  rate  based  on  capacity,  $15  to  $30;  motor  bicycle  or 
tricycle,  $3;  horse-drawn  vehicle,  rate  based  on  number  of  horses, 
$5  to  $25. 

4. — License  taxes  on  dogs. 

Except  in  Dan^-ille  dogs  are  taxed  in  all  of  the  cities  reported  in 
Illinois,  the  rate  per  year  on  each  dog  being  as  follows:  Decatur, 
East  St.  Louis,  Qtiincy,  and  Rockford,  males  $1,  females  $2; 
Aurora,  males  $1,  females  $3;  Chicago,  males  $2,  females  $3;  Joliet, 
both  males  and  females  $2;  Peoria,  both  males  and  females  $1;  and 
Springfield,  males  $1,  females  $5. 


INDIANA. 


1. — SPECU.L   ASSESSMENTS. 

a. — For  public  improvements. 

In  the  cities  of  over  30,000  inhabitants  all  costs  of  the  following 
public  improvements  are  assessed  against  benefited  property: 
Street  opening  and  grading,  street  and  alley  paving,  curb  setting, 
and  sidewalk  and  trunk  and  lateral  sewer  construction. 

In  Indianapolis  the  cost  of  parking  in  streets,  and  of  certain  park 
and  other  general  improvements  under  the  board  of  park  com- 
missioners, is  assessed  against  benefited  property. 

In  Fort  WajTie  the  cost  of  acquiring  and  improving  land  for  park 
purposes  may  be  assessed  against  the  benefited  property.  This  is 
37905°— 18 5 


done  under  the  pro-\-ision3  of  a  state  law  applicable  to  second-clasa 
cities,  the  acceptance  of  which  is  optional  with  the  cities  affected. 

6. — For  public  services. 

Evansville  assesses  the  entire  cost  of  street  sprinkling  against 
benefited  property. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

n. — Collected  vilhoul  issue  of  license. 

No  business  taxes  are  collected  without  issue  of  license  in  any  of 
the  cities  of  over  30,000  inhabitants 


66 


SPECIFIED  SOURCES  OF  REVENUE— INDIANA. 


6. — Collected  ivith  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specified . 


KIND  or  BUSINESS   LICENSED. 


Period. 


EVANSVILLE. 


Auctioneer 

Bagatelle  tables 

Billiard  tables 

Billposter 

Bowling  alleys 

Branch  store 

Cigarettes 

Coal  book,  per  book  of  600  tickets 

Concrete  contractor 

Dance 

Distributor 

ExMbitor  of  electric  machines,  lung  testers  or  tele- 
scopes   

Fortune  teller 

Horse  dealer,  Itinerant 

Junk: 

Peddler 

Store 

Lunch  wagon 

Museum 

Pawnbroker 

Peddler: 

On  foot 

With  push  cart 

With  wagon 

Photographer,  nonresident 

Physician,  Itinerant 

Pool  table 

Public  scales 

Scavenger 

Secondhand  store 

Shooting  gallery 

Skating  rink 

Theater  or  theatorium 


1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  week. 
1  year. . 


1  year. . 
1  night. 
1  year. . 

1  week . 
1  year.. 
1  day. . . 


lyoar.. 
1  year. . 
1  year. , 
1  night. 
1  year. . 

1  year. . 
1  year. . 
1  year.. 
1  day... 
Iday... 
1  year.. 
1  year., 
lyear.. 
1  year . . 
1  year . . 
Iday... 
1  year.. 


FORT  WAYNE. 


Auctioneer 

Selling  household  goods  in  home.. . 

Billiards  and  pool 

Carnival 

Clairvoyant 

Circus,  rate  based  on  admission  charge 

Dairy 

Fish  dealer 

House  mover 

Junk  shop 

Marketstand 

Meats  and  milk 

Meat,  wholesale 

Merchant,  transient 

Merry-go-round 

Moving  pictures 

Museum 

Pawnbroker 

Peddler: 

Merchandise 

Helper 

Oil  and  gasoline 

Penny  arcade 

Plumber 

Secondhand  dealer 

Sewer  builder 

Shooting  gallery 

Slaughterhouse 

Theater 

Tree  pruncr 


INDIANAPOLIS. 


Auctioneer 

Billiards  and  pool,  each  table 

Branch  store 

Circus,  menagerie  and  public  show 

Clairvoyant 

Exhibition  or  show 

Hotel  solicitor 

Huckster 


License  rate. 


S50.00 
10.00 
10.00 

100.00 
10.00 

120.00 

10.00 

1.50 

10.00 

1.00 

10.00 

3.00 

1,000.00 

5.00 

1.00 
25.00 
42.00 

5.00 
60.00 

10.00 

30.00 

50.00 

3.00 

20.00 

10.00 

10.00 

10.00 

25.00 

100.00 

3.00 

100.00-250.00 


1  year.. . 
1  day.... 
1  day  — 
1  year... 
1  week . . 
1  year... 
1  day.... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year. . . 
Iday.... 
1  year... 
lyear... 
1  week . . 
1  year... 
1  month, 
1  week . . 

1  day 

1  year... 
1  year... 
1  month. 
1  week . . 

1  day 

1  year... 

1  year... 
1  year... 
1  year. . . 
Iday.... 
1  year... 
1  month. 
1  week.. 

1  day 

1  year... 
1  year... 
1  year... 
lyear... 
1  month 
1  week . . 

1  day 

1  year... 
1  year. . . 
1  year. . . 


$100.00 

10.00 

3.00 

10.00 

25. 00 

1,000.00 

25.00-100.00 

6.00 

5.00 

10.00 

5.00 

15.00 

.15 

5.00 

25. 00 

2.T0.0fl 

25.00 

5.00 

3.00 

1.00 

50.00 

50.00 

10.00 

5.00 

3.00 

100.00 

150.00 

50.00 

6.00 

1.00 

50.00 

10.00 

6.00 

3.00 

5.00 

5.00 

2.00 

25.00 

5.00 

3.00 

1.00 

100.00 

150.00 

1.00 


1  year... 
6  months 

1  year 

1  week... 

1  day 

lyear 

Iday 

1  year 

1  year 


S50.00 
30.00 
10.00 
600.00 
100.00 
50.00 
10.00 
10.00 
20.00 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


INDIANAPOLIS— Continued. 


Junk: 

Dealer 

Peddler 

Merry-go-around 

Milk 

Moving  pictures 

Pawnbroker 

Peddler,  on  foot 

Plumber,  sanitary: 

Original  license 

Renewal 

Secondhand  dealer 

Selling  from  railroad  car 

Sewer  tapper 

Shooting  gallery 

Showroom 

Skating  rink 

Slot  machine,  4  machines  or  less 

Over  4  machines,  each 

Testing  machine 

Theater 

Transient  merchant 


1  year 

1  year 

6  months 

1  year 

1  year 

1  year 

1  year 

lyear 

1  jrear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  month. 

1  year 

Iday 


SOUTH   BEND. 


Advertising  show 

.Auctioneer 

Billiards  and  pool 

Bowling: 

1  alley 

Each  additional  alley 

Circus: 

Main  show,  rate  based  on  admission  charge 

Side  show 

Dog  and  pony  show: 

Main  show,  rate  based  on  admission  charge 

Side  show 

Exhibition,  wax  figures,  etc.,  except  with  licensed 
show  or  theater 

Junk  dealer 

Lifting,  striking,  or  blowing  machine 

Merchant ,  transient,  first  10  days 

After  10  days 

Merchandise  booth 

Merry-go-round,  Ferris  wheel,  or  roller  coaster,  etc., 
each 

Pa^vnbroker 

Peddler: 

Pack 

Pushcart 

With  wagon 

Plumber: 

Original  license 

Renewal 

Refreshment  booth 

Shooting  gallery , 

Skating  rink 

Street  carj  each , 

Theater,  mcluding  moving  picture,  rate  based  on 
seating  capacity , 


TERRE  HAUTE. 


Auctioneer 

Auction  sale 

Carnival  show 

Circus,  rate  based  on  admission  charge 

Concrete  worker 

Merchant,  itinerant 

Merry-go-round 

Museum ,  etc 

Pawnbroker 

Peddler: 

On  foot 


$25,001 

5.0O 

3.0O 

25.00 

l.OO 

2,'i.OO 

100. 00 

6.0O 

.5.00 

2.00 

.5.00 

25. 00- 

1.00 

.50.  OO 

2,5.  OO 

100.00 

l.OO 

.25 

1.00- 

100.  OO 

25.  OO 


Iday.... 
1  year... 
1  week.. 

1  day 

1  year... 

1  year... 
1  year... 

1  day 

1  day 

1  day 

1  day 

1  day..«. 
1  year... 
1  year... 
1  month 
1  week.. 

1  day 

1  day . . . 
Iday... 
1  day . . . 

1  year. . . 
1  month 
1  day . . . 
1  year. . . 

1  year. . . 
1  year. . . 
1  year. . . 

1  year. . . 
I  year. . . 
1  year. . . 
1  month 
1  week . . 
Iday... 
1  year... 
1  month 
1  week.. 
1  year. . . 
1  month 
1  year. . . 

1  year. . . 


$.5.00' 
50.00 
10.  00 
2.50 
10.00- 

25.00 
10. 00- 

25.00-100.00 
6.00 

6.00-10.00 
3.00- 

5.00 
10.00 
100.00 
25.00 
10. 00 

2.0O 
20.00 
10. 00 

5.0O 

50.00 
20.00 
5.00 

50.  oa 

8.00 
6.00 
10.  OO 

25.00 
15.00 
25.00 
10.00 

5.00 

1.00 
25.00 
10.00 

6.0O 

100.00 

15.00 

5.0O 

30.00-100.00 


1  year 

1  month. 
1  week . . . 

1  day 

1  year.... 
1  month. 
1  week... 

1  day 

1  day 

1  day 

1  year 

4  months. 
3  months. 
1  month . 
15  days.. 
1  month . 

1  day 

1  day 

1  year 

1  year 

1  month. 
1  week... 
1  day 


$100.00 

40.00 

20,00 

10,00 

200,00 

100,00 

50.00 

5.00 

25.00 

50. 00-300. 00 

10.00 

400.00 

325.00 

125.00 

75.00 

30.00 

5.0O 

5.0O 

SO.OO 

20.00 
4.0O 
2.00 
l.OO 


SPECIFIED  SOURCES  OF    REVENUE— IOWA. 


67 


KIND  OF  BOaraESS  LICENSED. 


Period. 


TEHEE  HAUTE— Continued. 


License  rate. 


readier — Continued. 

$40.00 

1  month 

1  week 

10.00 
6.00 
2.00 

100.  OO 

6  months 

1  month 

1  wee  It 

Iday          

80.00 
20.00 
8.00 
6.00 

1  year 

10.00 

Shooting  gallery: 

1  year 

60.00 

6  months 

3  months 

1  month 

35.00 
15.00 
10.00 
6.00 

100.00 

Theater: 

6  months 

3  months 

1  month 

60.00 
30.00 
10.00 

250.00 

1  year 

75.00 

3. — General  license  taxes. 


KIND  OF  UCEMSE. 


Period. 


EVANSVILLE. 


Automobile,  rate  based  on  kind  and  capacity 

Bicycle 

Vehicle,  horse-drawn,  rate  based  on  kind  of  vehicle 
and  number  of  horses 

INDIANAPOLIS. 

Automobile  truck,  rate  based  on  capacity 

Bicycle 

Pushcart 

Vehicle,  ho^se-d^a^vn,  rate  based  on  kind  of  vehicle 
and  number  of  horses 


License  rate. 


1  year. 
1  year. 

1  year. 

1  year, 
1  year, 
1  year 

lyear 


15.00-17.00 
.60 


l.OO-S.OO 


I10.00-»15.00 
1.00 
2.00 

2. 00-20. 00 


4.— License  taxes  on  dogs. 

In  Indianapolis  and  Terre  Haute  the  annual  license  taxes  on  each 
dog  are  $2  and  $1,  respectively; in  Evansville,  $1  each  on  male  dogs 
and  $2  each  on  female  dogs. 


IOWA. 


1. — Special  Assessments. 
a. — For  public  improvements. 

For  opening  and  grading  streets  the  percentage  of  cost  levied 
against  benefited  property  in  the  different  cities  is  as  follows:  Cedar 
Kapids  and  Waterloo,  100  per  cent  for  both  opening  and  grading; 
Davenport,  from  30  to  100  per  cent  for  opening  and  80  per  cent  for 
grading;  Des  Moines,  100  per  cent  for  opening;  and  Sioux  City,  50 
to  100  per  cent  tor  grading  certain  streets  or  roads. 

The  entire  cost  of  street  and  alley  paving,  and  of  constructing 
curbs,  sidewalks,  and  trunk  and  lateral  sewers  is  assessed  against 
the  benefited  property  in  each  of  the  seven  cities  in  Iowa  ha\'ing 
over  30,000  inhabitants  with  the  following  exceptions; 

In  Davenport  the  percentage  of  cost  assessed  against  the  bene- 
fited property  is  90  per  cent  for  trunk  sewers  and  80  per  cent  for 
street  and  alley  paving.  For  trunk  sewers,  also,  the  percentage 
varies  in  Des  Moines  from  40  to  70  per  cent,  and  in  Sioux  City  no 
special  assessments  are  made  for  tnink  sewers.  In  addition  to  the 
foregoing,  in  Council  Bluffs  an  amount  not  to  exceed  25  per  cent  of 
its  appraised  value  may  be  assessed  against  benefited  property  for 
each  of  the  different  kinds  of  improvements. 

6. — For  public  services. 

Ordinarily  in  the  cities  reported  in  Iowa  the  property  owners 
keep  their  lots  free  from  weeds  and  remove  snow  from  the  sidewalks 
in  front  of  their  property.  However,  in  case  of  their  failure  to  do 
so  the  city  performs  the  service  and  charges  the  cost  against  the 
property.  Such  charges  collected  as  special  assessment  taxes,  are 
reported  by  Des  Moines  for  snow  removal  and  by  Cedar  Rapids. 
Council  Bluffs,  Davenport,  and  Sioux  City  for  both  snow  removal 
and  weed  cutting. 

2. — Business   Taxes   Other  than  on  the  Liquor   Traffic. 

a. — Collected  without  issue  of  license. 

In  none  of  the  cities  reported  are  business  taxes  collected  without 
the  issue  of  a  license. 

6. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  business 
licensed  and  the  tax  rates  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


CEDAR  HAPIDS. 


.\uctioneer: 
Live  stock.. 


Other  merchandise 

Bill  posting 

Bowling: 

1  alley 

Each  additional  alley 

Circus,  rate  based  on  nuniber  of  cars. 

Side  show 

Dance  hall 


House  moving.. 


-Additional,  eat  h  day  building  is  on  streets.. 
Itinerant  physician 


Junk  dealer.. 


Knifeboard  or  knife  rack,  baby,  bell,  cane,  or  ball- 
throwing  rack,  or  striking  machine 

Merchant,  transient 

Merry-go-round,  circular  swing,  or  roller  coaster . . . 


Museum  of  curiosities,  paintings,  or  works  of  art, 

rate  based  on  admission  charge 

Pawnbroker 

Peddler: 

Vegetables,  meat,  and  fish 

Small  household  goods 


1  year 

1  month.. 
1  week... 

1  day 

1  day 

1  year 


1  year 

lyear 

Iday 

Iday 

lyear 

Iday 

lyear 

1  month.. 
1  week... 

Iday 

Iday 

1  year 

1  month.. 
1  week... 

Iday 

1  year 

1  month.. 
1  week... 
1  day 


Photograph  buttons 

Plumber 

Pool: 

I  table ; 

Each  additional  table - 

Public  scales 

Scavenger 

Shooting  gallery 

Show,  minstrel  or  vaudeville,  etc.,  or  performance, 
operatic  or  theatrical,  except  in  licensed  theater.. 


Show,  wild  animal,  with  admission  charge  less  than 

25  cents 

Skating  rink 

Street  carnival 


1  dav 

Iday 

1  year 

1  month.. 
Iday 

1  day 

1  year 


1  year 

1  year 

1  month.. 

Iday 

Iday 

1  year 


Theater 

Vehicle  for  baggage 

Vehicle  for  passengers 

Weighing  machine  or  chair. 


1  year. 
1  year. , 
1  year., 
1  year. 
1  year. 


1  month.. 
1  week . . . 
1  day 


1  day... 
1  year. . 
Ineek. 
1  day... 

lyear.. 
1  year.. 
1  year. . 
1  day... 


S.50.00 

20.00 

8.00 

2.00 

5.00 

50.00 

25.00 

10.00 

50.00-150.00 

7.50 

25.00 

1.00 

100.00 

20.00 

7.50 

3.00 

3.00 

100.00 

25.00 

10.00 
5.00 

25.00 
5.00 
2.00 
0.50 

2.00 
10.00 
60.00 
25.00 

2.00 

1.00-2.00 
50.00 

35.00 

25.00 

10.00 

1.00 

1.00 

1.00 

26.00 
10.00 
1.00 
25.00 
25.00 

50.00 
15.00 
5.00 

5.00 

25.00 

120.00 

20.00 

5.00 

2.00 

6.00 

1.00 


68 


SPECIFIED   SOURCES  OF  REVENUE— IOWA. 


KIND  OF   BUSINESS  LICENSED. 


rerirxl. 


License  rate. 


COUNCIL  BLUFFS. 


Advertising  distributor 

Helper 

Billiards  or  pool; 

liable 

Each  additional  table 

Billposter 

Bowling: 

1  alley 

Each  additional  alley 

Circus,  rate  ILxed  by  mayor 

Common  carrier,  expressman,  etc 

Dance  hall 

Huckster 

Merchant  J  traveling 

Moving-picture  theater: 

Within  fire  limits 

Outside  fire  limits 

Additional,  eiu-h  scat  more  than  500  seats 

Palmist 

Pawnbroker , 

Peddler,  rate  based  on  price  of  article 

Shooting  gallery 

Show,  not  otherwise  licensed , 

Taxicab 

Driver 


day . . . 
day . . . 

year... 
year... 
year... 

year... 
year... 
day... 
year... 
year... 
year... 
month 

year... 
year... 
year... 
year... 
year... 
day... 
.year... 
month 
day... 
year... 
year... 


DAVENPOKT. 


Animal  show 

Auctioneer 

Baby  rack,  cane  rack,  merry-go-round,  roller  rink, 
skating  rink,  or  striking  machine 

Bagatelle,  billiards,  Jeimy  Lind,  or  pool,  each  table 

Beverage 

Billboards  and  signboards 

Boarding  house 

Bowling  alleys 

Broker 

Circus,  rate  based  on  price  of  admission 

Clairvoyant 

Dance  hall 

Distributor 

Dry  cleaner 

Employment  agency 

Express: 

1  horse  or  2  horse,  respectively 

Automobile 

Gasoline  timk,  underground 

Hall,  garden,  or  opera  house,  rate  based  on  capacity. 
Hotel,  rate  based  on  capacity  and  charge  per  day.. 

Junk  dealer 

Junk  gatherer 

Loan  broker 

Master  plumber 

Pawnbroker 

Peddler 

Restaurant  or  lunch  room 

Retailer,  rate  based  on  number  of  dorks 

Additional,  eiich  10  clerks  more  than  50  clerks. 

Secondhand  dealer 

Shooting  gallery 

Taxicab 

Transient  merchant 


DES  MOINES. 


Auctioneer 

Billposting 

Bowling,  each  alley 

Circus,  rate  based  on  admission  charge 

Employment  office 

Engineer 

Express  and  transfer 

Garbage 

Hack  or  taxicab 

House  mover 

Junk  dealer 

Moving-picture  theater  or  opera  house,  based  on 

seating  capacity 

Pawnbroker 

Peddler: 

Farm  produce 

Fish  and  meat 

Pop  corn  and  ice  cream 

Transient 

Plumbing 

Scavenger 

Shooting  gallery 

Transient  merchant 


$1.5fl 
.60 

25.00 
15.00 
25.00 

20.00 

6.00 

25. 00-150. 00 

5.00 

100.00 

75.00 

60.00 

50.00 

25.00 

.05 

25.00 

50.00 

1.50-10.00 

50.00 

10.00 

5.00 

15.00 

1.00 


1  day 

1  year... 

1  year... 
1  month 
1  week.. 
Iday... 
1  year... 
1  year. . . 
1  year... 
1  year... 
1  year. . . 
1  year... 
lilay... 
lycar.., 
1  month 
1  week . 
1  day . . . 
1  year... 
1  year... 
1  year... 
1  year... 

1  year... 
1  year. . . 
1  year. . . 
1  j'ear... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year. . . 
1  day . . . 
1  year. . . 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  day . . . 


$10.00 
50.00 

50.00 
10.00 
6.00 
2.00 
10.00 
10.00 
25.00 
5.00 
5.00 
10.00 
25. 00-50. 00 
200.00 
100.00 
50.00 
20.00 
5.00 
50.00 
15.00 
10.00 

1.00-2.00 

5.00 

10.00 

50.  OO-IOO.  00 

5.  00-50. 00 

25.00 

10.00 

10.00 

24.00 

10.00 

50.00 

3.00 

10.00 

5. 00-30. 00 

3.00 

10.00 

50.00 

10.00 

50. 00 


1  year... 
iSay... 
1  year..'. 
1  year. . . 
1  day... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 

1  year... 
1  year... 

1  year... 
1  year... 
1  year... 
Iday... 
1  year... 
1  year... 
1  year... 
1  month 


$10,00 
5.00 
10.00 
10.00 
150. 00-300. 00 
50.00 
1.00 
5.00 
25.00 
10.00 
25.00 
25.00 

75. 00-100. 00 
100.00 

1.00 
25.00 
50.00 
1.00 
25.00 
25.00 
50.00 
100.00 


KIND  OF  BDSINESS  UCENSED. 


Period.  License  rate. 


DUBUQUE. 


Auctioneer 

Billiards  or  pool,  each  table 

Boarding  house 

Bowling,  each  alley 

Circus,  etc.: 

Circus  or  circus  and  menagerie,  rate  based  on 
price  of  admission  and  discretion  of  city 
officers 

Menagerie  except  with  circus 

Dance  hall,  rate  based  on  area 

Exllibition  or  entertainment  by  ventriloquist, 
magician,  or  sleight-of-hand  performer,  etc.,  ex- 
hibition of  wa.x  figures,  or  minstrel  or  other 
theatrical  show,  except  in  licensed  theater 


Hack,  carriage,  or  wagon  for  hire,  rate  based  on 
number  of  horses 

Hotel,  rate  based  on  plan  of  service  and  price  of 
average  room  per  day 

Hotel  runner 

Junk  dealer 

Merry-go-round 

Moving  van 

Omnibus 

Palmist 

Pawnbroker 

Peddler 

Restaurant  or  lunch  counter 

Shooting  gallery 

Small  show  in  tent,  except  with  circus  or  menagerie 
Skating  rink 

Street  musician 

Street  vender 

Striking  machine,  baby  rack,  or  cane  rack,  etc 

Taxicab 

Theater: 

Moving  picture , 

Other,  rate  based  on  seating  capacity 

Transient  doctor 

Transient  merchant 

Vault  cleaner 


1  year. 
Iday.. 
lyear. 
1  .year. 
1  year. 


$50.00 
5.00 
5.00 
5.00 
6.00 


Iday 25.00-50.00 

Each  addition- 

alday 12.50-50.00 

Iday I  10.00 

Each  addition-' 

alday ,  5.00 

lyear 15.00-25.00 


1  performance. 

Each  addition- 
al perform- 
ance   


1  year. 


lyear 

1  year 

1  year 

1  year 

1  week . . . 

1  day 

1  year 

1  year 

1  month. . 

1  year 

1  year 

1  month.. 
1  week... 

1  year 

1  year 

Iday 

1  year 

1  week... 

Iday 

Iday , 

1  year 

1  month.. 

Iday 

1  year 

1  week . . . 

1  day 

1  year 


1  year 

1  year 

1  month.. 

Iday 

1  month., 

1  day 

1  year 


SIOUX  CITY. 


.Vnimal  show 

-Auctioneer 

Billiards: 

1  table 

Each  additional  table 

Billposter  or  bill  distributor 

Bowding,  each  alley 

Circus,  fate  based  on  admission  charge  and  number 

of  cars 

City  scavenger 

Dance  hall,  pulilic 

Employment  agency 

Knife,  cane,  or  baby  rack,  etc 

Merry-go-round  or  roller  coaster 

Museum .  rate  based  on  admission  charge 

Pawnbroker 

Peddler: 

Fruit  and  vegetables  except  own  products 

Household  goods 

Ice  cream  and  pop  corn 

Photograph  buttons 

Plumber: 

Journeyman 

Master 

Roller  skating  rink 

Shooting  gallery 

Striking  machine  or  other  athletic  device 

Theater,  nite  based  on  seating  capacity 

Transient  merchant 


10.00 


5.00 

3.  50-5. 00 

5.00-20.00 

10.00 

5.00 

50.00 

5.00 

2.00 

10.00 

10.00 

25.00 

60.00 

50.00 

10.00 

5.00 

10.00 

15.00 

10.00 

SO.  00 

S.00 

2.00 

1.00 

20.00 

6.00 

LOO 

60.00 

5.00 

2.00 

5.00 

50.00 

50. 00-100. 00 

25.00 

5.00 

50.00 

5.00 

26.00 


1  day 

lyear... 
1  month. 
1  day 

lyear... 
1  year... 
1  year. . . 
1  year. . . 

1  day 

1  year. . . 
1  year. . . 
I  year. . . 

1  day 

1  year. . . 
1  month. 

1  day 

1  day 

1  year... 

1  .year... 
1  year. . . 
1  month, 
1  day.,,. 
1  year... 
Iday 

1  year... 
1  year... 
1  year. . . 
1  year. . . 
1  month. 

1  day 

1  year... 
1  month, 
Iday.... 


$6.00 

60.00 

26.00 

5.00 

20.00 
10.00 
75.00 
10.00 

20.00-200.00 

200.00 

100.00 

60.00 

5.00 

50.00 

25.00 

2.00 

1.00-2.00 

100.00 

35.00 
25.00 
10.00 

1.00 
25.00 

LOO 

LOO 

10.00 

60.00 

60.00 

10.00 

3.00 

50. 00-150. 00 

100.00 

.      10.  OQ 


SPECIFIED  SOURCES  OF  REVENUE-KANSAS. 


69 


RIND   OF   BVSINESS  UCKNSED. 

Period. 

License  rate. 

SlOrX  OITY— Continued. 

Vehicles: 

J7.00 

1  vcar 

4.00 

1  year 

2.00-1.00 

jiack                                          

1  year 

1  year 

1  year 

10.00 

Motor  omnibus  or  jitney ,  rate  based  on  passen- 

1.5.00-22.50 

1.00 

25.00 

1  year 

8.00 

iflay 

1.00 

WATERLOO. 

Anctioncer 

Bill  disTributor 

Billiards,  pool,  bagatelle,  pigeonhole,  shulfleboard, 

etc  ,  each  table 

Billposter 

Bowling,  each  alley 

Circus,  rate  based  on  admission  charge 

Side  show 

Clairvoyant,  palmist,  fortune  teller,  or  mind  reader. 


Common  carrier  (hacks,  cabs,  drays,  etc.): 

For  passengers  and  baggage , 

Dray,  job  wagon,  or  baggage  wagon . ., 

House  mover 

Jitney,  rate  based  on  passenger  capacity... 
Junk  dealer 

Merry-go-round 


KDJD  or  BUSINESS  UCENSED. 


Period. 


License  rate. 


1  year 

Iday 

lyear 

1  year 

1  year 

Iday 

1  day 

lyear 

1  month 

1  week 

1  day _ 

1  year 

1  year 

1  year , 

2  months 

Each  addition- 
al month 

lyear 

lyear 

6months 

1  week , 

Iday 


$10.00 
1.00 

10.00 

25.00 

25.00 

50.00-150.00 

10.00 

250.00 

30.00 

15.00 

3.00 

S.00 
4.0O 
25.00 
5.00 

2.00 

15. 00-3.5. 00 

2.5.00 

15.00 

20.00 

5.00 


WATERLOO— Continued. 


Opera  house 

Pawnbroker,  or  secondhand  dealer,  or  both 

I'lumber 

Rendering  works 

Roller  skating  rin  k 

Shooting  gallery 

Show ,  except  circus  or  menagerie , 

Theatrical  performance 

Theatricals,  except  in  licensed  opera  house 

Transient  merchant 

Traveling  museum  of  curiosities,  art  collections,  etc 


lyear 

1  year 

lyear 

lyear 

lyear 

1  month 

1  year 

Iday 

Iday 

2days 

Each  addition- 
al day 

1  week 

Iday 

1  month 

1  day 

1  month 

1  week 

1  day 


$50.00 
50.00 
25.00 
1,000.00 
60.00 
10.00 
20.00 
10.08 
3.00 
4.00 

2.00 
10.00 

3.00 
20.00 

1.50 
25.00 
10.08 

2.08 


3. — General  license  taxes. 

In  none  of  the  cities  having  over  30,000  inhabitants  are  any 
general  license  taxes  collected. 

4. — License  taxes  ok  dogs. 

In  the  cities  reported  the  annual  dog  license  flaxes  are  collected 
at  the  following  rates,  each:  Cedar  Rapids,  males  $1,  females  $3; 
Council  Bluffs,  males  ?2,  females  $5;  Davenport,  males  $2.50, 
females  $5;  Des  Moines,  both  males  and  females,  $1.50;  Dubuque, 
males  §1,  females  $3;  Sioux  City,  males  .$1,  females  $2;  and  Water- 
loo, males  §1,  females  $2. 


KANSAS. 


1. — Special  assessments. 

a. — For  pvhlic  improvements. 

The  costs  of  opening,  grading,  and  paving  streets  and  allej-B, 
setting  curbs,  lajTng  sidewalks,  and  constructing  trunk  and  lateral 
sewers  in  Ivansas  <^ity,  Topeka,  and  Vt'ichita^re  assessed  against 
the  properties  benefited.  Kansas  City  also  levies  special  assess- 
ments on  property  in  certain  lighting  districts  for  installing  orna- 
mental street  lights. 

b. — For  public  services. 

Topeka  and  Wichita  lexy  special  assessments  for  the  cost  of 
•cutting  weeds,  Topeka  for  filling  in  lots,  and  Wichita  for  oiling 
streets. 

2. — Business  taxes  other  than  on  the  liquor  traffic 

a. — Collected  without  issue  of  license. 

Foreign  insurance  companies  pay  to  the  state  2  per  cent  on  the 
groas  premiums  collected  in  each  city,  and  this  tax,  less  3  per  cent, 
is  paid  to  the  firemen's  associations  in  the  cities  where  collected. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  Kansas  cities  the  kinds  of 
business  licensed  and  the  tax  rates  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  LICENSED. 


License  rate. 


icansas  city. 


6  months 

Gmonths 

Gmonttis 

G  months 

Gmonths 

6  months 

85.00 

A.^i'iHpnl  ,«^lnim,  nr  ft(ijn<!t-TTipnt  mmpanv 

200.00 

Advertising  or  bill  distributing  agent.  ."  .-. 

25  00 

Agent  or  agency: 

25.00 

Acnilent,  steam  boiler,  fire,  guaranty, 
glo-'^s,  surety,  or  marine  insurance 

rlate 

10.00 

Each  subagent  or  agency  tberefor 

5.00 

KANSAS  CITY— Continued. 


Agent  or  agency — Continued. 

Book  or  map 

Cleaning:  or  dyeing 

Colleclmg 

Copyini;  or  enlarging  pictures  or  photographs. . 

Detective 

Health  Insurance 

Life  insurance 

Lightning  rod 

Manufacturers',  who  store  or  distribute 

Mercantile  or  commercial 

Mining,  gas,  oil,  or  cement  company's  stock 

Nursery 

Personal  injury,  claim,  or  damage  suit 

Photographers' 

Real  estate  or  rental 

Real  estate  loan 

Se^\■ing  machine 

Se\ving  machine  agent  or  solicitor 

Ticket 

All  others,  not  specifically  mentioned 

Amusement  park  or  resort 

Architect 

Artist 

Auctioneer 

Less  than  10  days 

Automatic  baseball,  per  court 

Automobile 

Baby  rack,  etc.,  or  other  device  used  to  test  one's 

skill 

Baggage  or  express  wagon: 

2  horse 

I  horse , 

Motor , 

Bakery,  using  other  than  hand  power 

Using  only  hand  power 

Banking: 

Having  capital  of  $50,000  or  over 

Having  less  than  S5O,(JO0  capital 

Bankrupt  goods,  dealer  in 

Barber  shop,  each  cluir 

Baseball  park,  charging  admission 

Basket  fact  ory 

Billiard  table,  bagatelle,  pool  table,  pigeonhole,  or 

shuffleboard,  kept  for  profit,  each 

Billposter 

Blacksmith 

Boarding  or  feed  stable 

Boarding  or  rooming  house,  more  than  10  boarders. . 

Boiler  shop  or  works 

Boot-blacking  or  shoe-shining  shop .■ 


6  months 
6  months. 
6  months. 
6  months. 
6  months. 
Gmonths. 
6  months. 
Gmonths. 
6  months. 
6  months. 
6  months. 
G  months. 
6  months. 
6  months. 
6  months. 
Gmonths. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 

Iday 

G  months. 
G  months. 

1  day 

G  months. 
6  months. 
6  months. 
6  months. 
C  months. 

G  months. 
G  months. 
6  months. 
6  months. 
Gmonths. 
6  months. 

G  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 


$6.00 
5.00 
10.00 
10.00 
12.50 
10.00 
50.00 
10.00 
10.00 
25.00 
25.00 
5.00 
25.00 
10.00 
5.00 
5.00 
25.00 
10.00 
10.00 
10.00 
100.00 
5.00 
5.00 
50.00 
5.00 
7.50 
5.00 

3.00 

5.00 
3.00 
5.00 
10.00 
6.00 

50.00 
25.00 
50.00 
1.00 
25.00 
12.50 

7.50 
50.00 

5.00 
10.00 

7.50 
25.00 

2.00 


70 


SPECIFIED  SOURCES  OF  REVENUE— KANSAS. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


KANSAS  CITY— Continued. 


Bowling  or  tenpin  alley,  each  alley 

Box  factory 

Brick  or  tile  manufai-turcr 

Bridge  company  or  corporation 

Broker  of  merchandise  or  produce 

Broker,  not  specifically  mentioned 

Building  block  or  artificial  stone  or  cement  post 

manufacturer 

Building  material  and  supplies,  dealer  in 

Buyer  of  employees'  salaries  or  earnings 

Buyers  of  jurors',  %\'itnesses',  and  other  fees 

Canning  faclorv  or  preser\'ing  works 

Car  manufacturing,  repairing,  or  wheel  factory 

Carbonating  or  bottling  works 

Carrousel  or  merry-go-round,  or  Ferris  wheel 

Cattle  dealer 

Cesspool  wagon,  each 

Check  stand 

Chiropodist  or  corn  doctor 

Chop  or  feed  mill 

Cigar  or  tobacco  stand,  store,  or  retail  dealer 

Cigar  manufacturer  and  w  holesale 

Circus,  rate  based  on  admission  charge 

Side  show,  rate  based  on  admission  charge 

Stands,  for  edibles  and  soft  drinks 

Civil  engineer 

Clairvoyant  or  fortune  teller 

Cleaner,  carpet 

Cleaning  or  dyeing  works  or  pressing  shop 

Clothing  house  runner 

Coal  mining  company 

Coal  oil  or  gasoline  dealer  or  merchant 

Coal,  wood,  or  flour  dealer: 

Retail 

Wholesale 

Commission  or  produce  merchant 

Confectioner : 

Contractor,  building 

Grading,  street  paving,  or  sewer 

Electrical.rate  based  on  class 

Sidewalk 

Not  specifically  mentioned 

Cooper  shop 

Corporation,  not  specified,  except  charities 

Cyclorama 

Pairy  or  milk  wagon,  each 

Dance,  public,  other  than  charity 


6  months., 
6  months., 
6  months. . 
6  months.. 
6  months.. 
6  months. . 


Dealer,  builders'  supplies 

Damaged  or  bankrupt  goods 

Trees,  shrubs,  plants,  or  nurserymen 

Dentist .  each 

Desiccating  works 

Doctor,  physician,    surgeon,    Christian    Science 
healer, chiropractor,  magnetic  healer,  hypnotist, 

or  osteopath,  each 

Druggist 

Electric  light  or  power,  furnished  to  public 

Electric  or  galvanic  battery,  for  pubhc 

Employment  agency 

Exhibition ,  entertainment,  orconcert  not  elsewhere 

specified 

Expertaccountant 

Expresscompany ,  or  agency,  not  entirely  interstate  - 

Fertilizer,  manufacturing  plant 

Fish  or  oyster  merchant 

Flour  mill 

Flour  mill  and  grain  elevator 

Foundry 

Foundry  and  machine  shop 

Freight  wagon  dray,  or  moving  car,  each 

Furnace,  inslallersand  repairers  of 

Garage,  automobiles  for  sale,  rent,  or  stored 

Gas  fitting  or  fixture  shop 

Gas,light  or  heat: 

ilaving  pipes  in  streets 

Not  havmg  pipes  in  streets 

Gas,  pipe  line,  private  use 

Gas,  slrect  ligniing  for  pay 

Gasoline  light  to  city  or  public 

Gauger 

Gift  enterprise 

Grain  elevator 

Gravel  or  other  roofing  company 

Greenhouse 

Gunsmith 

Hack,  hackney  coach  or  carriage,  for  hire,  except 
one  paying  livery  or  undertaker's  license 

Hall,  public,  rental  for  lodges,  etc 

Hay  or  grain  dealer: 

Retail 

Wholesale 

Hide  or  leather  dealer 

Horoscope  views,  exhibited  for  pay 

Horse  dealer 

Horseshoer'sshop 

Hotel  or  inn  keeper 

Hotel  runner  or  solicitor 

House  mover 

House-wrecking  company 

Huckster  or  hawker 

Assistant 

Ice-cream  dealer 

Ice-cream  parlor 


G  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months -- 
6  months.. 
1  month... 
6  months.. 
6  months.. 
6  months. - 
6  months.. 
6  months.. 
6  months.. 
6  months.. 

1  day 

Iday 

1  day 

6  months.. 
6  months., 
6  months. . 
6  months.. 
6  months.. 
6  months., 
6  months.. 


0  months.. 
6  months.. 
6  months. - 
0  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months., 

1  night 

tj  months.. 
6  months.. 
6  months.. 
6  mouths.. 
6  months.. 


6  months.. 
6  months.. 
6  mouths.. 

1  day 

G  mouths.. 


1  day 

6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months. . 


G  months.. 
6  months.. 
6  months.. 
6  months. - 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 

6  months., 
6  months. 


6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
C  months.. 


KIND  OF  BUSINESS  UCENSED. 


Period.  License  rate. 


KANSAS  CITY— Continued. 


SG.OO 
50.00 
25.00 
25.00 
7.50 
10.00 

5.00 
10.00 
100.00 
25.00 
25.00 
50.00 
25.00 

5.00 
12.50 

5.00 
10.00 

5.00 
10.  tw 

5.00 

10.00 

.00-50.00 

.00-10.00 

2.00 

5.00 
50.00 

7.50 

7.50 

5.00 
25.00 
100.00 

7.50 
2.5.00 
10.00 

6.00 

5. 00 

25.00 

'.  50-2.'^.  00 

10.00 

5.00 
25.00 
10.00 
2x00 

5.00 
50.00 

2.00 
10.00 
50.00 

7.50 

5.00 
100.00 


5.00 

10.00 

200.00 

1.00 
25,00 

2.00 

5.00 

2.5.00 

25.00 

6.00 

25.00 

50.00 

25.00 

25.00 

5.00 

7.50 

12.50 

7.50 

200.00 
50.00 
50.00 
50.00 
25.00 
10.00 
50.00 
50.00 
15.00 
7.50 
5.00 

5.00 
5.00 

7.50 
12.50 

10.00 

5.00 

10.00 

5.00 

10.00 

5.00 

10.00 

10.00 

50.00 

25.00 

6.00 

6.00 


Ice  dealer: 
Retail. 


Wholesale 

Ice  manufacturing  plant 

Laundry ,  hand  power  only 

Other  than  hand  power 

Local  olhco  of  foreign  company 

Wagon,  not  run  by  licensed  laundry 

Lawyer 

Lecture,  public,  for  pay 

Live-stock  commission  merchant 

Livery-stable  keeper 

Livery  stable  and  undertaking  combined 

Lumberyard 

Lunch  stand  or  wagon ,  street  stand 

Lung  tester,  muscle  developer,  or  similar  device 

Machine  shop 

Magnif ymg  glass,  for  public  use  for  pay 

Manicure 

Manufacturer  of  ail  merchandise,  not  otherwise 

tioned 

Marble  and  granite  dealer 

Meat  dealer  or  merchant 

Menagerie,  with  circus,  if  separate  charge 

Merchant: 

Junk— Wholesale  or  retail 

Transient 

Retail,  rate  based  on  average  value  of  capital 

or  stock 

Merchant  tailor 

Messenger  service 

Motorcycle 

Museum 

Natatorium 

Newspaper 

Newspaper  and  printing  oHice 

Occupations,  callings,  and  pursuits,  not  specified.  . 

Omnibus,  kept  for  hire 

Oyster  saloon 

Packing  house,  killing  annually  over  20.000  animals. 

Killing  less  than  20,000  animals  annually 

Paint  shop  or  painting  contractor 

Patent  medicine,  each  person  engaged 

Pa\vnbroker  or  pawnshop 

Peddler: 

Coal  oil,  crude  oil  and  gasoline,  at  retail,  each 

wagon 

Cakes,    pies,    bread,    household    ornaments, 
jewelry  and  trinkets,  patented  inventions, 

patented  rights 

Coal,  fruits,  berries  and  vegetables  with  pack, 
ice  cream,  luncli,  tamales  or  Wienerwurst,  and 

shrubs,  plants,  trees  and  flowers 

Coal 

Fish  and  meat • 

Not  otherwise  specified,  with  pack 

With  1-horse  wagon,  each  wagon 

With  2-horse  wagon,  each  wagon 

Peddler's  assistant  or  helper,  each 

Phonographic  or  kinetoscope  parlors,  and  other  me- 
chanical reproduction  of  music,  pictures  or  views. . 

Photographer 

Planing  mill 

Plasterer,  paper  hanger,  or  decorator  shop 

Plumber  or  plumbing  shop 

Printing  office 

Private  hospital 

Publishing  house 

Race  track 

Railroad  company,  not  entirely  interstate 

Repair  shop,  general 

Restaurant 

Roller  coaster 

Rolling  or  steel  mill 

Sale  stable 

Sand  company,  rate  based  on  number  of  car  loads 

per  week 

Sand  dredging 

Scale  manufacturer 

Scavenger 

Scissors  grinder 

Secondhand  dealer  or  buyer 

Serum  plant,  serum  for  hog  cholera 

Sewer  or  dram  layer 

Shooting  gallery 


Sign  renter 

Skating  rink 

Slaughterhouse,  rate  based  on  number  of  animals 

slaughtered 

Slot  machine,  merchandise  and  weighing 

Soap  factory 

Solicitor,  not  otherwise  specified 

Steel  rail,  manufacturing  or  repairing 

Stockbroker 

Stockyard  company 

Street  exhibition 

Street  railway  company,  each  car  at  any  time 

Street  sprinkler 

Street  stand,  lunch  or  wagon 

Telegraph,  except  interstate  business 

Telephone,  except  interstate  business 


6  months.. 
3  months. . 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
G  months.. 
6  months.. 
6  months.. 

1  night 

6  months.. 
6  months.. 
6  months.. 
C  months.. 
6  months.. 
G  months.. 
6  months.. 
6  months. . 
6  months.. 

6  months.. 
6  months.. 
6  months., 
1  day 


6  months. . 
6  months.. 

6  months.. 
6  months. . 
6  months.. 
G  months.. 
I  month... 
6  months.. 
6  months.. 
G  months.. 
6  months.. 
6  months.. 
6  months,. 
6  months.. 
6  months.. 
6  months.. 

Iday 

6  months.. 


6  months.. 


6  months.. 


fi  months. . 
3  months.. 

1  day 

6  months.. 
6  months.. 
6  months.. 
6  months.. 


6  months.. 
6  months.. 
6  months. - 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months. . 
6  months, . 
6  months. . 
6  months.. 

6  months.. 
6  months.. 
6  months.. 
6  montlis. . 
6  months.. 
6  months.. 
6  months.. 
6  months. . 
6  months. . 
1  month... 

Iday 

6  months.. 
6  months. , 


1  week 

6  months.. 
6  months. . 
6  months. . 
6  months.. 
6  months.. 
6  months.. 

Iday 

6  months.. 
0  months.. 
6  months.. 
6  months.. 
G  mouths.. 


S7. 50 

4.00 

25.00 

25.00 

5.00 

12.50 

10.00 

10.00 

5.00 

2.00 

12.50 

10.00 

25.00 

25.00 

5.00 

2.00 

10.00 

5.00 

5.00 

10.00 
7.50 
7.50 
5.00 

25.00 
10.00 

.50-12.50 

7.50 
12.50 

5.00 

5.00 

10.00 

10.00 

10.00 

5.00 

5.00 

G.OO 

200.00 

50.00 

5.00 

5.00 

25.00 


20.00 


5.00 

3.00 
2.00 
10.00 
15.00 
20.00 
10.00 

25.00 

5.00 

10.00 

5.00 

7.50 

5.00 

25.00 

10.00 

100.00 

200.00 

10.00 

7.50 

10.00 

2.^00 

10.00 

10. 00-100. 00 

100.00 

25.00 

10.00 

2.00 

7.50 

25.00 

5.00 

10.00 

5.00 

2.00 

12.50 

25.00 

10.00-25.00 

2.00 

25.00 

10.00 

25.00 

25.00 

200.00 

5.00 

25.00 

5.00 

6.00 

50.00 

200.00 


SPECIFIED   SOURCES  OF  REVENUE— KANSAS. 


71 


KIND  or  nUSINESS  UCENSED. 


Period. 


License  rate. 


KANSAS  CITY— Continued. 


Theater 

Theatrical  or  muistrol  exliibition 

Tin  shop 

Toll  viaduct  or  bridge 

Trading  stamp  or  premium  concern 

Transient  merchant 

Undertalting  establishment  not  owning  carriages. . 

Upholsterer 

Veterinary  surgeon 

Wagon,  transporting  merchandise  or  passengers, 
each 

Delivering  soda  water,  etc 

Delivering  tea,  codeo,  or  spice 

Wagon  yard 

Water  plant  liccn.sc 

Well  borer 

Wholesale  grocer 

Wholesale  implement  company  or  merchant  not 
specified 


6  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months. 
6  months, 
6  months. 
6  months. 

6  months. 
6  months. 
0  months. 
6  months. 
6  months. 
6  months, 
6  months, 

6  months 


TOPEKA. 


Agent  for  and  peddler  of  dry  goods,  house  furnishing, 
etc.,  and  live  animals  and  fowls 


Agent  for  making,  enlarging,  copying,  or  coloring  pic- 
tures   


Astrologer,  palmist, etc.. 
Auctioneer 


Automatic  weighing  and  vending  machine,  each. . . 
Automobile  and  taxicab,  for  merchandise  or  passen- 
ger  

Baby,  cane,  or  knile  rack,  and  similar  games 


Bankrupt  sale 

Billiard  and  pool  table,  each. 

Billposter 

Bowling,  each  alley 


Candy  cart 

Circus,etc.,  using  railroad  cars,  rate  based  on  num- 
ber of  cars  used,  each  car 


Not  using  railways . 


Exhibiting  during  state  fair. 

Side  show 

Com  doctor 


Electric  I  ight  corporation 

Express  company,  except  interstate  business 

Fee  buyer ." 

Feed  yard 

Gas  corporation 

Hackney  coach 

Huckster 

Ice  cream  wagon,  each 

Cart,  with  frozen  dainties,  each 

Insurance  broker , 

Insurance  company,  except  fraternal,  and  except 

company  wit  h  home  olhce  in  Topeka,  each  agency 

Itinerant  doctor , 


Jitney,  rate  based  on  seating  capacity 

Operating  over  specified  car  lines,  late  based  on 

seatin,i^  capacity 

Junk,  shop  and  dealer 

Lunch  stand 


Wagon 

Merry-go-round,  etc 

Omnibus,  each 

Opera  and  moving  pictures,  based  on  seating  ca- 
pacity  

Orders,  future  delivery 

Pawnbroker 

Peddler,  buttermilk,  cider,  etc.: 

Cigar  transient 

Fish,  each  wa.con 

Hot  tamales 


Meats 

Fop-corn  wagon 

Not  otherwise  mentioned,  except  home  products 


Skating  rink.. 


1  year 

1  month. 
1  week . . . 
Iday 


1  month.., 

1  week 

Iday 

1  month.., 

1  week 

Iday 

1  year 

6  months.. 

Iday 

1  year 


1  year 

1  inonth., 
1  week... 

Iday 

Iday 

1  year 

1  year 

1  year 

1  month., 
1  week . . . 
1  year 


1  day 

Each  addiilon- 

alday 

1  week 

Iday 

Iday 

1  day 

1  month 

1  week 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 


lyear 

1  month. 
1  week . . . 
Iday.... 
1  year.... 


KIND  or  BUSINESS  UCENSED. 


License  rate. 


JIO.OO 

r,.  00 

7.50 
50.00 
50.00 

10.00 

15.00 
5.00 
5.00 

3.00 
2.5.00 
10.00 

5.00 
200.00 

5.00 
20.00 

2.5. 00 


1  year... 

1  year 

1  year 

1  day 

1  year 

1  month. 

1  day 

1  year. . . . 


1  year 

1  day 

1  year 

1  year 

1  day  — 

1  year 

1  year — 
1  month. 

1  year 

1  year 

1  year 

1  month., 
1  week . . . 

1  day 

1  year 


$50. 00 
10.00 
5.00 
1.00 

30.00 
15.00 

5.00 
75.00 
25.00 

5.00 
25.00 
15.00 

2.00 

1.00 

10.00 

15.00 

5.00 

1.00 

25.00 

18.00 

50.00 

20.00 

5.00 

2.00 

10.00 

'5.00 

3.00 

75.00 

2.5.  on 

1,600  00 

10- OU 

15.00 

5.00 

2.00 

400-00 

150-  00 

50-00 

10  00 

500.00 

10-00 

20.00 

10-00 

2.00 

100.00 

50.00 

100  00 

40-00 

10-  00 

25, 00-50. 00 

300. 00-400. 00 
25,00 
10,00 
1.00 
10  00 
10.00 
3.00 
10.00 

25.00  50.00 

100.00 

40.00 

10.03 

10.00 

10.00 

10.00 

1.00 

20.00 

10.00 

100, 00 

30.00 

10.00 

2.00 

50.00 


TOPEKA— Continued. 


>  Maximum  for  first  day,  S300. 


Slot  machine  arcade 

Sto<'k  broker 

Street  display,  advertising  goods 

Street-railway  companj^ 

Street  show  and  entertainment,  not  otherwise  speci- 
fied  

Street  vender,  medicines,  etc 

Street  vender,  merchandise,  not  specified 

Summer  theater 

Telegraph  company,  except  in  interstate  business. . 

Telephone  company 

Transient  entertainment 

Transient  show,  museum,  etc 

Transporting  merchandise  for  pay: 

2-horse  vehicle *. 

1-horse  \  chicle  or  motorcycle 

Wagon,  oil  and  g-isoline,  each 

Wapon  scales,  private: 

On  paved  st  reet 

On  unpaved  street 

Wagon  scales,  putdic: 

On  or  adjacent  to  paved  street 

On  or  adjacent  to  unpaved  st  reet 


lyear... 
1  year... 
1  week . , 
Iday.. . 
1  year. . . 

Iday... 
1  month 
1  day. . , 
1  day. , , 
1  month 
1  year. . . 
1  year... 
1  week., 
1  day . . . 
1  month 
1  week . , 
Iday.., 

1  year.., 
1  year.., 
1  year. . . 

1  year.., 
1  year . . , 

1  year.., 
1  year... 


WICHITA. 


Abstractor  of  titles . 
Amusement  park. . 
Auction  house 


Auctioneer . 


Automobile,  for  hire 

Baby,  cane,  and  knife  iiu:'< 


Bill  distributor. 


Billiard  and  pool  table . 

Billposter 

Bonding  company 

Book  or  map  agent 


Bowling  alley 

Broker 

Bucket  shop 

Cab,  hack,  or  bus.. 
Chattel  loan  agent. 
Chiropodist 


Circus  or  menagerie,  rate  based  on  admission  charge. 
.-Vdditional,  if  reserved  seats,  rate  based  on  charge 
Side  show 

Collection  agent 


Dance,  public . 


Detective  a.sfency 

Dray,  2-horse 

Dry  cleaning 

Electric  or  galvanic  battery . 


Electric  light  and  power  company. 

Employment  agency 

Express  company,  not  interstate . . 
Express  or  baggage  wagon: 

2-horse 

1-horse 

Fakir,  street  comer 

Fire  or  bankrupt  stock  sale 

Forttme  teller  or  mind  reader 


Fruit  and  produce  from  railroad  car,  less  than  car- 
load, per  car 

Furniture  or  moving  van 

(^ins  company 

C.  it  t  enterprise 

Hawker,  in  front  of  st  ore 


Hawker  of  fruits  and  vegetables . 


Hotel  runner: 

First-cliiss  hotel. .. 

."^econd-class  hotel . 
House  mover: 

Over  1  story 

1  story 

Huckster 


Ice  company. 


6  months. . 
6  months.. 
6  months.. 
1  month.. 
6  months.. 
1  month.. 

1  day 

6  months.. 
6  months.. 

1  day 

6  months.. 

1  day 

6  months.. 
6  months.. 
6  months.. 
6  months.. 

1  week 

Iday 

6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 
6  months.. 

1  week 

1  day 

1  day 

Iday 

1  day 

6  months.. 
1  week  — 

1  day 

6  months. . 
3  months.. 

1  day 

6  months.. 
6  months.. 
6  months.. 
6  months.. 

1  day 

6  months.. 
6  months.. 
6  months.. 

6  months.. 
6  months.. 

1  day 

1  month . . 
6  months.. 
1  month . . 


6  months.. 
6  months.. 
6  months.. 
6  months. - 
1  month . . 

Iday 

6  months.. 
1  month-. 

1  week 

Iday 

6  months.. 
6  months.. 

6  months.. 
6  mouths.. 
6  months.. 
1  month . . 
G  months . 


$50,00 

.50.00 

10,00 

2,00 

600.00 

3.00 

150.00 

1.5.00 

5.00 

20.00 

150.00 

300.00 

10,00 

5.00 

40.00 

15.00 

4.00 

10.00 

5.00 

25.00 

25.00 
12.50 

.50.00 
25,00 


$10.01 

37.50 

300-00 

150.(10 

40.00 

25.00 

5.00 

25.00 

30.00 

3.00 

25.00 

2.00 

4.00 

100.00 

10.00 

10.00 

5.00 

1.00 

12.  .50 

25.00 

200.00 

5.00 

15.00 

12.50 

5.00 

I.IO 

50.00-150.00 

50.00-150.00 

10. 00 

10.00 

5.'« 

1.00 

50.no 

25.00 
5.0O 

12.50 
3.00 
7.50 

20.  (fl 

l.no 
50.00 
20.00 
10.00 

2.00 

1.00 

5.00 

1.50.(10 

60.00 

25.00 

40.00 

5.00 

50.00 

12.50 

75.00 

25.00 

5.00 

75.00 

20.00 

8.00 

2.00 

15.00 
7.  CO 

5.00 
3.00 
12.  50 
10.00 
50.00 


72 


SPECIFIED   SOURCES   OF  REVENUE— KENTUCKY. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


WICHIT  A— Continued. 


Insurance  agent,  all  except  health 

Health 

Intelligence  ofTice 

Jitney,  in  certain  congested  district,  rate  based  on 

seating  capacity 

Ordinary,  rate  based  on  seating  capacity 

Junk  dealer 

Lightning-rod  agent 

Mercantile  agent 

Merchant,  transient 

Merry-go-round 

Messenger-service  company 

Moving-picture  show 

Museum 

NuTBery  agent 

Oil  and  gasoline  wagon; 

Retail 

Wholesale 

Oil  pipe  line  company 

Outdoor  sign  painting 

Patent-medicine  vender 

Pa^\iibroker 

Peddler: 

Furs 

Household  goods 

Icecream,  peanuts,  and  popcorn 

Jewelry 

Meat  and  fish 

Nursery  goods 

Patented  inventions 

Ready-madeclotliing 

All  other,  at  option  of  mayor , 

Photographer,  itinerant 

Physician,  traveling 

Popcorn,  peanut,  hamburger, and  other  stands,  on 
private  property 


6  months. 
6  months. 
1  week . . . 

1  day 

6  months. 

1  year 

1  yt-ar 

6  months. 
1  month . 
Iday.... 
6  months. 
6  months. 
6  months. 

1  day 

6  months 
6  months 
1  month . 
1  day ... . 
6  months 
I  week . . . 
1  day 

6  months, 
6  months, 
6  months. 

1  year 

1  day 

6  months. 

I  day 

1  day 

1  month . 

1  day 

6  months. 
1  month . 
Iday.... 

1  day 

1  month.. 
1  week . . . 
6  months 
1  month. 
1  week . . . 

1  dav 

Iday 

1  year 

1  week . . . 
Iday 


S12. 50 

10.00 

5.00 

1.00 

20.00 

325,00-4.50.00 

25.00-50.00 

12.50 

15.00 

2.00 
12.50 

5.00 
30.00 

3.00 

5.00 
25.00 
30.00 

2.00 
10.00 

5.00 

1.00 

7.50 
10.00 
50.00 
50.00 

5.00 
50.00 

10.00 

2.00 

3.00 

5.00 

25.00 

15.00 

1.00 

2.00 

50.00 

25.00 

25. 00-50. 00 

in.0(V25.00 

3. 00-10. 00 

5.00 

10.00 

18.00 
15.00 
3.00 


KDTD  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


WICHITA— Continued. 


Pop  com  and  peanut  wagon 

Railroad  company,  rate  based  on  mileage  -within 

state ". 

Railroad  ticket  broker 

Refrigeration  pipe  line  company 

Scavenger 

Shooting  gallery 

Show,  small  tent 

Skating  rink 

SoUcitor,  enlarging  pictures 

Street  lighting  company 

Street-railway  company 

Street  stand  or  wagon,  other  than  specified 

Telegraph  company,  not  interstate 

Telephone  company,  not  interstate 

Theater  or  opera  house 

If  ?1  admission 

Outdoor  or  summer 

Trading-stamp  exchange 

Vending  machine: 

5-ccnt 

1-cent 

Water  company 

Wild  West: 

Main  show 

Side  show 

Wrestling  match 


6  months 

Iday 

Omonths 

6  months 

6months 

6months 

1  month 

6  months 

1  day 

6months 

Gmonths 

1  week 

1  day 

6  months 

6months 

6months 

Iday 

Gmonths 

Gmonths 

Gmonths 

Each  perform' 

ancc 

1  month 

Gmonths 

Gmonths 

Gmonths 

Gmonths 

1  day 

Iday 

Each  match.. 


812. 50 
3.00 

30.00-100.00 
15.00 
25.00 
30.00 
20.00 
12.50 

5.00 
25.00 
20.00 
10.00 

2.00 
SO.  CO 
200.00 
37.60 

5.00 
67.50 
175.00 
37.50 

5.00 
20.00 
75.00 

2.  GO 

1.00 

200.00 

150.00 
10  OO 
6.0O 


3. — General  license  taxe,s. 

No  general  license  taxes  are  collected  by  any  of  the  three  cities 
reported. 

4. — License  taxes  on  dogs. 

Dog  license  taxes  are  collected  by  the  different  cities  at  the  fol- 
lowing rates,  each,  per  year:  Kansas  City,  males  $1.50,  females $2.50; 
Topeka,  males  •?!,  females  $5;  Wichita,  males  $1,  females  ?2.50. 


KENTUCKY. 


1. — Special  assessments. 
a. — For  public  improvements. 

In  Covington  all  coats  of  grading  streets,  paving  streets  and  alleys, 
setting  curbs,  and  constructing  sidewalks,  and  ?1  per  foot  for  lateral 
sewers  are  assessed  against  benoiited  property. 

In  Lexington  and  Louisville  benefited  property  is  assessed  for 
all  costs  of  original  paving  of  streets  and  alleys  and  of  setting 
curbs  and  constructing  sidewalks.  Benefited  property  in  Lexing- 
ton is  assessed  for  the  entire  cost  of  sanitary  sewers,  and  in  Louis- 
ville for  the  entire  cost  of  fire  hydrants. 

In  Newport  all  costs  of  original  paving  of  streets  and  alleys,  one- 
half  of  the  cost  of  their  replacement,  and  all  costs  of  curbs  and  side- 
walks are  assessed  against  the  benefited  property 

6. — For  public  services. 

No  special  assessments  are  levied  for  public  services. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  levied  without  the  issue  of  license  in  the 
four  cities  of  over  30,000  inhabitants. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  LICENSED. 


License  rate. 


COVINGTON. 


Accountant,  public 

Advertising,  in  street  cars 

Solicitor  for 

.Architect 

Attorney 

Auctioneer 

Automobile  dealer 

Awning  or  tent  maker 

Bank  or  banking 

Basket  or  box  factory 

Bicycle  dealer 

Billiards,  each  table 

Billposter 

Bootblack  parlor 

Bowling,  each  alley 

Candy  or  ice  creuiu  manufacturer 

Canvasser  or  solicitor 

Carpet  cleaner 

Chiropodist 

Circus,  rate  based  on  admission  charge: 

Main  show 

Side  show 

Civil  engineer 

Cold-storage  house 

Contractor 

Dentist 

Distributor 

Druggist 

Electrical  contractor 

Employment  agency 

Engmeer,  steam  boiler 

Exhibition  or  entertainment 

Express  company 

Feather  renovator 

Firearms,  dealer  in 

Florist 

Flying  Dutchman 


1  year 

lycar 

lyear 

lyear 

1  year 

1  year 

1  year 

lyear 

lyear 

lyear 

lyear 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  performance 
1  performance 

1  year 

1  year 

1  year 

lyear 

Iday 

1  year 

1  year 

lyear 

1  year 

1  month 

1  year 

lyear 

lyear 

1  year 

Iday 


sio.oo 

60.00 

25,00 

25.00 

10.00 

25.00 

25.00 

10,00 

100.00- 

10.00 

5.00 

5.00 

250.00 

3.00 

10,00 

10,00 

10.00 

5.00 

5.00 

50.00-100.00 

20.00 

5,00 

100.00 

10  00 
5.00 
3.00 

15.00 
5.00 

25.00 

3.00 

3.00 

100.00 

25.00 
5.00 
S.OO 

s.oa 


SPECIFIED   SOURCES  OF  REVENUE— KENTUCia^ 


73 


KIND  OF  BUSDTESS  UCENSED. 


Period. 


License  rate. 


COVINOTON— Continued. 


Fniit ,  wholesale 

< ;  rain  elevator 

1  land  organ 

Huckster 

Insurance: 

Fire  and  indemnity 

Life 

Junk  dealer 

Laundry 

Loan  company 

Masquerade  ball 

Milk  dealer 

Movinp:  pictures,  admission  charge  5  cents 

Transient 

Vavm  broker 

Peddler: 

On  foot 

■\Vil  h  wagon 

Phot  OLin^pher 

It  inerant  without  regular  studio 

Physician,  optician,  osteopath,  or  chiropractor. 

Plumber 

Public  hall 

Real  estate  agent 

Rebal  e  st  amp  business 

Secondhand  dealer 

Shooting  gallery 

Soft  drinks,  dealer,  retail 

Storage  house,  general 

Theater 

Ticket  broker: 

Amusements 

Other 

Temporary  merchant 

Traveling  "sign  writer 

Undert  aker 

Upholsterer 

Veterinary  surgeon 

Vaudeville,  admission  charge  10  cents 

Vault  cleaner ." 

■Warehouse,  tobacco 


lyear 

lyoar 
lyear 
lyear 

lyear 
lyear 
lyear 
lyear 
1  year, 
1  year, 
1  year 
1  year, 
Iday. 
lyear 

lyear, 
1  year, 
lyear, 
lyear 
1  year 
1  year 
1  year 
1  year, 
1  year 
1  year 
1  year 
lyear 
1  year, 
lyear, 

lyear 
1  year 
1  year, 
1  year, 
lyear 
1  year, 
1  year, 
1  year, 
I  year, 
lyear. 


LEXINGTON. 


Advertising  agency 

Agent: 

Canvassing  from  house  to  house 

Lightning  rod 

I'acking  house 

Renting  or  leasing  houses  or  real  estate 

Architect 

Athletic  club,  managing  boxing  contests 

Attorney  at  law 

-\  net  ion  house 

Auctioneer 

Automobiles  and  trucks  for  hire: 

1  machine 

Each  additional  machine 

Barber  shop,  each  chair 

Bathroom,  public 

Billiards  or  pool: 

liable 

Each  additional  table 

Billposter,  bill  distributor, or  sign  advertiser 

Blacksmith  shop 

Bowling: 

1  alley 

Each  additional  alley 

Boxing  or  wrestling  contest,  not  managed  by  club.. 
Broker: 

Commission,  bona  fide  purchases 

Commission,  futures 

Live  stock 

Merchandise 

Railroad  ticket 

Real  estate 

Stock 

Theatrical  ticket 

Carriage  or  wagon  shop 

Candy  or  fruit  stand  on  street 

Cash  register  or  computing  scales  sold  from  samples. 

Chattel  loan  company 

Chiropodist 

Circus  or  menagerie: 

Main  show 

Each  additional  separate  exhibition 

Exhibiting  outside  city  limits,  street  parade 

Entertainment  under  canvas  without  menag- 
erie, with  street  parade 

Cleaning  and  dyeing 

Coal  or  fuel,  including  sale  ofsand,  lime, cement, etc. 

Each  additional  yard,  office,  or  agency 

Each  wagon  or  cart  in  excess  of  5  at  any  yard  if 

tires  are  less  than  4  inches  in  width 

If  tires  are  4  inches  or  more  in  width 

Cobbler,  or  shoe-repair  shop 

Coca-cola  or  soft  drmks,  manufacture  or  bottling 

Cold  storage,  vegetables,  and  other  merchandise 

f  oUcction  agency 


1  year. 

1  year. , 
1  year. , 
1  year., 
1  year., 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year., 

1  year. . 
1  year. . 
1  year.. 
1  year.. 

1  year. . 
1  year. . 
1  year. , 
1  year. 


1  year 

lyear 

1  performance. 


1  year. 
1  year. 
1  year. 
1  year, 
lyear. 
lyear. 
1  year. 
1  year, 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 


1  day.. 
1  day.. 
1  day.. 

1  day.. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


$10.00 
50.00 
10.00 
15.00 


U. 


50.00 
25.00 

300.00 
10. 00 
10. 00 

100,00 
25.00 

250.00 

10.00 
25.00 
5.00 
15.00 
5.00 
10.00 
50.00 
15.00 

250.00 
10.00 
25.00 

150.00 
50.00 

100.00 

500.00 
25.00 

150.00 

100.00 

50.00 

5.00 

5.00 

200.00 
25.00 

100.00 


$50.00 

25.00 
25.00 
50.00 
25.00 
10.00 
100.00 
10  00 
50.00 
15.00 

25.00 
10  00 
2.50 
10.00 

25.00 

10.00 

100.00 

10.00 

10.00 
5.00 
10.00 

100.00 

1,000.00 
10.00 
25.00 
25.00 
25.00 
25.00 
50.00 
10.00 
25.00 
10  OO 
50.00 
10.00 

100.00 

10  00 

100.00 

25.00 
10.00 
50.00 
10.00 

5.00 
2.00 
5.00 
25.00 
50.00 
15.00 


'  IJ  per  cent  of  amount  of  gross  premiums  during  preceding  year. 
2  2i  per  cent  of  amount  of  gross  premiums  during  preceding  year. 


KIND  OF  BUSINESS  UCENSED. 


License  rate. 


LEXINGTON— Continned. 


nance  hall. 


Dealer,  retail: 

Brass  knucVs  and  slung  shots 

Drugs,  rate  based  on  amoimt  of  business 

Feed 

Fish 

Groceries,  rate  based  on  amoimt  of  business 

Ice 

Junk 

Meat  store  or  peddler,  each  store  or  wagon 

Oil,  retail  from  wagon 

Pistols 

Secondhand 

Other  store,  business  or  manufactory,  rate  based 

on  amount  of  business 

Dealer,  wholesale: 

Meat 

OU 

Other,  rate  based  on  amount  of  business 

Dentist 

Electrician 

Exhibition  in  buildings,  except  charitable 

Flying  Dutchman,  etc 


Garage,  storage  and  repairs 

Hotel 

Huckster 

Insurance  company,  rate  based  on  amoimt  of  busi- 
ness  

Exclusive  plate-glass  business 

Investment  company 

Laundry  or  laundry  agent 

Chinese 

Livery  stable: 

Feed  and  hitch 

Feed,  hitch,  and  livery 

Feed,  hitch,  livery,  and  sale 

Lumbervard  or  planing  mill 

Each  additional  yard  or  mill 

Lunch  stand  on  wheels 

Masseur  and  osteopath 

Medicine  vender 

Merchant,  temporar>^ 

Messenger  ser\ice 

Night  soil,  hauling 

Pawnbroker 

Peddler;  rate  based  on  value  of  article  sold 

Physician  or  surgeon 

Photographer 

Printer,  job  and  bookbinding 

Publisher: 

Daily  paper 

Weekly  or  monthly  paper 

Restaurant 

Shoe-shining  stand  or  parlor 

Shooting  gallery 


Skating  rink 

Stockyard 

Street  vender,  fruit,  ice  cream,  pop  corn,  etc 

Tailor  shop 

Theater  or  opera  house 

Trading  stamp  business 

Trust  and  guaranty  companies,  etc.  (except  banks 
and  trust  companies  paying  taxes  in  lieu  of  license) 
Vehicles: 

Cart  or  dray 

Furniture  wagon 

Night  hawk,  public  carriage,  etc 

Milk  wagon 

Omnibus 

Spring  wagon,  not  passenger 

Transfer  wagon,  tire  4  or  more  inches  in  width. . 
Tire  less  than  4  inches  in  width 

Watering  or  sprinkling  cart 

Veterinary  surgeon 

Warehouse  or  storage  house,  general,  grain,  or 
tobacco 


lyear 

1  month. 
Iday 

lyear..., 

1  year 

lyear 

lyear 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year.... 
lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  week... 

1  year 

1  week . . . 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear — 

1  year 

1  year 

lyear 

1  year 

1  year 

lyear 

1  year 

1  year 

3  months 

1  year 

lyear 

1  year 

1  week... 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  inonth . 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear 

lyear 

1  year 

1  year 

1  year 

lyear 

lyear 

lyear 

lyear 

1  year 

1  year 

1  year 


LOUISVILLE. 


Accountant  or  auditor 

Advertising  agent 

Architect 

.\  thietic  club 

.Vttomev 

.Auctioneer,  rate  based  on  amount  of  sales 
Ball  or  dance,  admission  charged 

Ball  or  knife  throwing  devices 

Barber  shop 

Bathhouse 

Bill  distributor 

Billposter 

Boarding  house 

Bowling,  each  alley 

Box  ball,  each  alley 


$25.00 
6.00 
2.00 

100.00 

15.00-25.00 

10  OO 

5.00 

10.00-15.00 

1.50.00 

50.00 

20  00 

25.00 

100.00 

250.00 

10.00-25.00 

50.00 

150.00 

10. 00  -2.5.  00 

10  00 

10  00 

5.00 

50.00 

5.00 

25.00 

50.00 

25.00 

25.00-2.50,0 

2.5.00 

500.00 

50.00 

25.00 

15.00 
25.00 
35.00 
60.00 
20.00 
50.00 
10.00 
150.00 
150.00 
10.00 
10.00 
2.M.00 
5. 00-75. 00 
10.00 
15.00 
10.00 

50.00 

10.00 

10.00 

10.00 

50.00 

5.00 

100.00 

50.00 

10.00 

10.00 

200.00 

100.00 

50.00 

6.00 
15.00 

5.00 
10.00 
10.00 

6.00 
10.00 
15.00 
25.  00 
10.00 

25.00 


lyear 

1  year 

1  year 

lyear 

lyear 

1  year 

Each  bull  or 
dance 

1  month 

Each  addi- 
tional day... 

lyear 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 


$10.00 
25.00 
10.00 
2,5.00 
10.00 
25.00-100.00 

12.50 
30.00 

2.00 
5.00 
10.00 
25.00 
125.00 
10.00 
25.00 
50.00 


74 


SPECIFIED   SOURCES  OF  REVENUE— KENTUCKY. 


KIND  OF  BUSINESS  UCENSED. 


Period.  License  rate. 


LOUISVILLE— Continued. 


Broker: 

Lumber 

Merctiandise,  rate  based  on  amount  of  business. 

Stock  and  bond 

Ticket 

Tobacco 

Butcher 

Chauffeur,  for  hire 

Chiropodist 

Circus,  menagerie,  etc.; 

Principal  show 

Side  show 

Ci^nl  engineer 

Claim  agent 

Cold  storage,  each  plant 

Collecting  agency 

Concert,  admission  charged 

Concert  hall 

Contractor: 

Private  buildings 

Public,  railroad,  or  bridge  work 

Dancing  school  or  academy 

Dealer: 

Bowie  knives,  dirks,  brass  knucks,  or  slung  shots 

Cigarettes  or  cigarette  paper 

Fresh  meat,  retail 


Fruit,  vegetables,  etc.,  from  warehouse,  car, 
boat,  or  landing 

Live  stock 

Pistols,  retail 

Playing  cards,  retail 

Secondhand  goods 

Dentist 

Electric  power  or  lighting  plant: 

200  kilowatts,  or  less,  per  kilowatt 

Additional,  each  kilowatt  over  2u0 , 

Employment  agent  and  intelligence  olhco 

Entertainment,    admission    charged,    in    public 

building  other  than  public  hall 

Exliibition: 

Museum 


Scientific,  electrical,  or  submarine. 


Theatrical 

Trained  animals,  entrance  fee  50  cents  or  less: 

Principal  show 

Side  show 

Work  of  art,  admission  charged 


month 

day 

month 

Each  addition- 
al day 

day 


Other  exhibition  or  performance 

Feather  renovator 

Fertilizer  works 

Floating  sawmills 

Flying  Dutchman 

Garage,  public 

Grain  elevators,  each 

Hearse 

Uotels,  lodging  houses,  etc.,  rate  based  on  number 

of  rooms 

Hucksters 


day 

day 

month 

Each  addition- 
al day 

day 

year 

year 

year 

day 

year 

year 

year 


Insurance: 

Adjuster  or  advisor. 
Company 


year 

year 

months. 


'  1.00 
1.25 
25.00 

5.00 

50.00 
5.00 
30.00 

2.00 
10.00 

50.00 
10.00 
30.00 

2.00 

12.50 

25.00 

125.00 

25.00 

5.00 

100. 00 

100. OO 

6.00 

10.00-150.00 
20.00 
12.50 

125.00 
50.00 

10.00 

10.00 

50.00 

10.00 

50.00 

35.00 

5.00 

25.00-40.00 

10.00 

200.00 

100.00 

250.00 

100.00 

50.00 

25.00 

10.00 

5.00 

200.00 

10.00 

350.00 

20.00 

12.50 

5.00 

10.00 

10.00 

25.00 

25.00 

5.00 

150.00 

250.00 

25.00 

225.00 

•  Selling  steam  heat,  25  per  cent  additional. 

2S2.50  on  each  SlOO  of  premiums  received  on  business  done  in  city  during  the 
previous  year. 
8  .Tanuary  1  to  September  1. 
'  May  1  to  Seplemt)er  1. 


Solicitor 

lunk  dealer  or  merchant 

Laundry 

Branch  oflice 

Solicitor 

Leaf  tobacco  inspector 

Lecture,  admission  charged 

Livery  stable,  according  to  number  of  stalls. . 

Massagist 

Meat-packing  establishment 

Mercantile  agent 

Merchant 


Messenger  service 

Midwife 

Milk  vender,  each  wagon 

Money  lender,  on  chattel  mortgages  or  assignments 

Oculist,  physician,  surgeon,  or  osteopath 

Pawnbroker 

Peddler 


Pension  agent 

Photographer 

Pool  and  billards,  each  table 

Private  detective 

Private  policeman 

Promoter 

Public  hall,  theater,  museum,  etc. 

Real  estate  agent 

Rendering  or  tanking  house 


year, 
year, 
year, 
year, 
year, 
year, 
year, 
year. 


day 

day 

year 

year 

year 

year.... 
concert . 
day 


year, 
year, 
year. 


year 

year 

year 

months.. 


year. , 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year. 

day.. 


year 

year 

Each  addition- 
al year 

year 

year 

year 

year 

year 

year 

lecture 

year 

year 

year 

year 

year 

months » 

months* 

year 

year 

year 

year 

year 

year 

year 

months 

month 

year 

5  ear 

year 

year 

year 

year 

year 

year 

year 


52.5.00 
25. 00-.50.  00 
60.00 
50.00 
35.00 
25.00 
3.00 
10.00 

300.00 
25.00 
10.00 
25.00 

100.00 
60.00 
5.00 
12.50 

25.00 
100.00 
25.00 

1.000.00 

10. 00-50. 00 

25.00 

15.00 

100.00 
40.00 

100.00 
10.00 
15.00 
10.00 


KINI>  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


LOUISVILLE— Continued. 


Hestaurant  or  eating  house,  rate  based  on  amount 

of  sates 

Scavenger 

Seller  of  debentures,  etc 

Sowing  machine  agent  or  solicitor 

Shooting  gallery 

Skating  rink 

Stockyard 

Street  sprinkler 

Surveyor 

Swimming  pool 

Telephone  pay  station 

Towel  supply  company 

Trader 

Trading  stamp  business 

Veterinary: 

Dentist 

Surgeon 

Warehouse  and  storage  house: 

Storing  one  commodity,  1  storehouse 

Each  additional  storehouse 

Storing  more  than  one  commodity,  1  storehouse 

Each  additional  storehouse 

Weigher  of  cottonseed  products 


1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year, 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 

1  year 
1  year 
1  year 
1  year 
1  year 


NEWPORT. 


Advertiaingj  agent 

Sign  writer 

Billiards  or  pool; 

Itable 

Each  additional  table 

Billposter 

Bowling,  each  alley 

Dance  hall,  public 

Distributor 

Gunpowder,  sale  of. 

Ice: 

Retail 

Manufacturer 

Junk: 

Retail  with  wagon 

Wholesale 

Laundry  agent  or  owner 

Meats,  fresh 

Milk  vender: 

1  wagon 

Each  additional  wagon 

Peddler: 

On  foot 

With  wagon 

Photograph  agent 

Piano,  electric 

Plumber 

Real  estate  agent 

Secondhand  store 

Sewer  tapper 

Sewing  machine  agent 

Slot  machine,  weighing  or  vending 

Penny 

Nickel 

Soft  drinks,  wholesale 

Solicitor 

Storage  house 

Street  faker 

Vault  cleaner 

Vehicle,  horse  drawn; 

Express  wagon 

Furniture  car  or  moving  van. . 


$15.0O-$150.0O 

25.00 

s 100. 00 

10.00 

60.00 

50.00 

500.00 

(«) 

10.00 
10.00 
10.00 
50.00 
20.00 
200.00 

10.00 
10.00 

100.00 

50.00 
150.00 
50.00 
25.00 


(') 


S5.00 

70.00 

15.00 
10.00 
75.00 
15.00 
30.00 
35.00 
1.00 
10.00 

25.00 
75.00 

18.00 
50.00 
10.00 
30.00 

15.00 


10.00 
25.00 
10.00 
10.00 
20.00 
20.00 
25.00 
10.00 
25.00 

LOO 
10.00 

150.00 
10.00 
25.00 

100.00 
25.00 

8.00 
15.00 


5  Plus  one-half  of  1  per  cent  of  gross  receipts  in  excess  of  $10,000. 
*■  3  per  cent  of  gross  earnings. 
"  Vehicle  license  only. 

3. — General  license  taxes. 

The  following  statement  shows  for  each  city  the  kinds  of  general 

licenses  collected  and  the  rates  of  tax  imposed  for  the  periods 

specified. 


Covington 


Louisville  — 
Newpokt 


Kind  of  license. 


Vehicles: 

Biig?y 

Carnage 

Wagon,  rate  b-ased  on  number  of  ani- 
mals  

Automobile 

Motorcycle 

Vehicle,  rate  based  on  number  of  animals 
Vehicle,  rate  based  on  number  of  animals 


Period. 

1  year. . . 
1  year. . . 

1  year... 
1  year... 
1  year... 
1  year... 
1  year... 

License 

rate. 


S3. 00 

5.00 

5. 00-20.  00 

6.00 

2.  OO 

3. 00-25. 00 

3. 00-10. 00 


4. — License  taxes  on  dogs. 

There  is  an  annual  dog  license  tax  of  $:?  eacli  in  Covington,  §2 
each  in  Louisville,  and  51  each  in  Le.xington. 


SPECIFIED   SOURCES  OF   REVENUE— LOUISIANA. 


75 


LOUISIANA. 


1.— Special  assessments. 
a. — For  public  improvements, 
la  New  Orleans  the  entire  cost  of  paving  streets,  setting  curbs, 
and  constructing  sidewalks  is  assessed  against  benefited  property. 
In  Shreveport  the  entire  cost  of  i>aving  streets  and  alleys  and 
setting  curbs  is  assessed  against  benefited  property. 
b. — For  public  services. 
No  special  assessments  are  levied  for  public  8er^'ices. 
2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 
No  business  taxes  are  collected  without  issue  of  license. 

6. — Collected  ivith  issue  of  license. 
The  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF   BUSINESS  UCENSED. 


Period. 


NEW  ORLEANS. 


Attorney  at  law,  rate  Lased  on  gross  annual  receipts. . 

Bank,  hanking  company,  association,  corporation, 

or  agency  (domestic),  rate  based  on  capital  and 

surplus 

Banking  business,  private,  rate  based  on  capital 

invested 

Benevolent  or  Iralerual  association  soliciting  mem- 
liership  from  house  to  house,  e.xcept  secret  fra- 
ternal associations  in  city,  rate  based  on  gross 

annua  I  receipts 

Billiards,  bagatelle,  pigeonhole,  Jenny  Lind,  or 

pool,  each  table 

Bulpostin;^,  rate  based  on  gross  annual  receipts 

Boarding  house,  with  6  or  more  guest  rooms  and  not 
in  connection  with  school  or  college,  rate  based  on 

number  of  such  rooms 

Business,  not  otherwise  provided  for,  rate  based  on 

gross  annualreceipts 

Circus,  museum,  menagerie,  orothertravelingshow, 
rate  based  on  number  of  proprietors  and  employees 

Clocks,  traveling  vender 

Collection  agency  or  agent,  rate  based  on  gross  an- 
nualreceipts  

Conccrtsaloon,  withsensationalperformances 

Contractor,  master  builder,  or  mechanic  employing 

assistants,  rate  based  on  gross  annual  receipts 

Cotton  ginnery,  400balesor  more  per  annum,  except 
of  farmers  guining  their  own  or  their  tenants' cot- 
ton, rate  based  on  gross  annual  receipts 

Cotton  compress,  or  pickery,  rate  based  on  gross 

annualreceipts 

Cottonseed  oil,  manufacture  of,  rate  based  on  gross 

aiuiual  receipts 

Cottonseed-oil  cake  or  cottonseed-oil  meal,  manu- 

facturerof,rate  based  on  grossannual  receipts 

Del)enture  or  loan  and  investment  company,  rate 

based  on  gross  annualreceipts 

Dentist,  rate  based  on  gross  annual  receipts 

Draying,  trucking,  or  keepingcabs,carriages,hacks, 
or  horses  for  hire,  rate  based  on  gross  annual  re- 
ceipts   

Editor,  rate  based  on  grossannual  receipts 

Electric  light  company  (domestic)  rate  based  on 

gross  annual  receipts 

Express  company  (domestic),  rate  based  on  gross 

annualreceipts 

Factor  or  commission  broker,  for  bona  fide  delivery, 
cotton,  grain  produce,  sugar,  money,  bond,  real 
estate,  etc.,  rate  based  on  gross  annual  commis- 
sions or  brokerage 

Foreign  corporation: 

Bank,  coal  oil,  turpentine,  petroleum,  naphtha, 
benzine,  or  other  mineral  oil,  sale  of,  on  each 

$l,OOUof  sales 

Electric  light  or  power  supplying  or  renting, 
electrical  appliances,  on  each  Sl.OiX)  of  gross 

receipts 

Express  business,  on  each  $1,000  of  gross  earn- 
ings within  city  from  intrastate  business,  in- 
cluding prorata  of  interstate  business 

Meats,  dealing  in,  on  each  S1,000  of  proceeds 

from  business  done  in  city 

Telegraph  company,  on  each  SlOO  of  gross  re- 
ceipts at  city  oilice  from  intrastate  business 
upon  which  no  other  municipal  Ucense  tax  is 

paid  in  state 

Telephone  company,  on  each  Sl.OfX)  of  gross 
receipts  at  city  otfice  from  intrastate  business 
upon  wliich  no  other  municipal  license  tax  is 
paid  in  state , 


lyear.. 

lyear.. 
1  year. . 

lyear.. 

lyear. . 

1  year. . 

1  year . . 

lyear.. 

1  year . . 
lyear. . 

lyear. . 
1  year . . 

lyear. . 

lyear.. 

lyear. . 

lyear.. 

lyear. . 

lyear. . 
lyear. . 

lyear.. 
lyear.. 

lyear. . 

lyear. . 

lyear. . 

1  year . . 

1  year , 

lyear. 
lyear. 

lyear. 

lyear. 


License  rate. 


«5.00-S60.00 

50.00-4,500.00 
75. 00-500. 00 

150.00-375.00 

10.00 
5.00-120.00 

9.00-360.00 

5. 00-60. 00 

30.00-500.00 
200.00 

30.00-400.00 
5,000.00 

10.00-150.00 

20.00-6,250.00 

20.00-6,2-50.00 

5. 00-75. 00 

20.00-6,250.00 

75.00-3,000.00 
5. 00-60. 00 

5.00-120.00 
5.00-60.00 

10.00-6,250.00 

:0. 00-6, 250. 00 

25.00-1,750.00 

17.00 

5.00 

10.00 
2.00 

3.00 

5.00 


KIND  OP  UUSINES3  UCENSED. 


Period.  License  rate. 


NEW  ORLEANS— Continued. 


Cas  light  business,  rate  based  on  gross  annual  re- 
ceipts  

Hall,  for  balls  or  cntertaiuments,  not  elsewhere  pro- 
vided for,  rate  i);ised  on  stealing  capacity 

Horse  or  mule  trader,  itinerant 

Hotel,  with  6  or  more  guc^t  rooms,  lodging  and  eat- 
ing combined,  rate  based  on  the  numl>er  of  such 

rooms 

Insurance,  guarantee,  surety,  or  indemnity  com- 
pany: 
Life  or  accident  insurance  company,  except 
secret  or  fraternal   benevolent   association, 
rate  based  on  amount  of  prenuums  for  busi- 
ness done  in  city  on  risks  within  state 

Other  company,  rate  based  on  amniint  of  pre- 
miums for  business  done  in  city  on  risks  with- 
in state  and  those  risks  without  state  upon 
which  no  license  tax  has  been  paid: 
Plate  glass  or  steam  boiler  insurance  com- 
pany   

Fire,  river,  marine,  or  other  insurance  com- 
pany or  guarantee,  siu"ety,  or  indemnity 

company 

Jeweler,  based  on'gross  aimnal  receipts , 

Landing  for  merchandise,  rate  based  on  gross  an- 
nual receipts 

Lending  money  on,  or  purchasing  salaries  or  wages 

except  by  bank,  rate  oased  on  capital  in  use , 

Lightning  rods,  traveling  vender 

Loans  or  advances  on  salaries  or  wages,  rate  based 

on  capital  in  use 

Lodging  house,  with  0  or  more  guest  rooms,  rate 

based  nn  number  of  furni.'^hed  guest  rooms 

Merchant,  rate  based  on  gross  annual  sales; 
Retail. 


1  Two  and  one-half  per  cent  of  gross  profits,  minimum  license  tax  rate  for  banks 
lending  money  otherwise  than  on  real  estate,  SI, 000. 


"Wholesale 

Moving-picture  exhibition,  etc.,  rate  based  on  seat- 
ing capacity 

Omnibus,  regular  coach,  or  herdic  business,  rate 
based  on  gross  annualreceipts 

Pawnbroker  or  proprietor  of  loan  office,  rate  based 
on  capital  in  actual  use 

Peddler  or  hawker,  except  of  ice  or  own  products: 

On  foot 

On  horseback 

With  vehicle,  1-horse  or  2-horse,  respectively 

With  watercraft 

Poultry,  eggs,  vegetables,  orfruit 

Photographer,  rate  b;ised  on  gross  annual  receipts.. 

Physician  or  oculist,  rate  based  on  gross  annual 
receipts 

Pistols  or  rifles,  or  cartridges  therefor,  except  rifles 
and  rifle  cartridges  of  22  and  25  caliber,  rate  based 
on  gross  sales: 

Retail 

W  holesale 

Race  track,  where  horses  are  run  for  purses,  and 
entrance  fee  charged 

Shootmg  the  chute  or  miniature  railroad,  rate  based 
on  gross  annual  receipts 

Slaugnterhouse,  rate  based  on  gross  annual  receipts. 

Soda  water,  mead,  confections,  cakes,  etc.,  sale  of, 
rate  b;ised  on  gross  sales 

Steamboat  agency,  rate  based  on  gross  annual  re- 
ceipts  

Stevedore,  based  on  gross  annual  receipts 

Stocks  and  bonds,  sale  of,  by  traveling  agent 

Stoves,  traveling  vender 

Street  railroad,  horse,  steam,  or  electric 

Sugar  or  molasses  refming,  except  granulating  of 
simp  by  planter  for  other  planters  during  rohing 
season,  rate  based  on  gross  armual  receipts 

Telegraph  or  teU-iphone  company  (domestic),  rate 
based  on  gross  aimual  receipts 

Tenpins,  each  alley 

Theater,  opera  House,  ampMtheater,  etc.,  rate 
b;ised  on  seatmg  capacity 

Ticket  seller  or  dealer,  railroad  or  steamship,  rate 
based  on  number  of  companies  represented 

Tobacco,  cigars,  or  cigarettes,  manufacture  of,  rate 
based  on  gross  annual  receipts 

Toll  bridge  or  ferry,  rate  based  on  gross  annual  re- 
ceipts  

Towboats  or  tueboats,  operating  rate  based  on  gross 
annualreceipts 

Trading  stamp  business,  rate  based  en  gross  annual 
receipts 

Transfer  business,  rate  based  on  gross  annual  re- 
ceipts   

Undertaker,  etc.,  rate  based  on  gross  aimual  receipts 

Warehouse  or  storage  mom,  receiving  $350.00  per 
year  or  more,  rate  based  on  gross  annual  receipts. 

Sugar  or  molasses,  or  bot  h 

Waterworks,  rate  based  on  gross  annual  receipts 


lyear. 


1  year, 
1  year. 


1  year. 


1  year.. 

1  ypar.. 
1  year.. 

1  year. . 

1  year. . 
1  year.. 

1  year. . 

1  year.. 

1  year.. 
1  year., 

1  year., 

1  year., 

1  year., 

1  year., 
1  year., 
1  year., 
1  year., 
1  year., 
1  year., 

1  year. 


1  year., 
1  year., 

1  year. 


1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  year.. 

1  year.. 
1  year., 

1  year.. 

1  year.. 

1  year.. 

1  year.. 

1  year., 

1  year.. 

1  year., 
1  year., 

lyear. 
1  year., 
1  year., 


$20-16,250.00 


27.50-250.00 
100.00 


15.00-600.00 


1  year... 120.00-9,000.00 


50.00-1,500.00 


150.00-4,500,00 

5.00-GO.OO 

30. 00-400. 00 

300.00-3,000.00 
200.00 

250.00-500.00 

7. 50-300. 00 

5.00-3,500.00 
50.00-3,500.00 

50.00-400.00 

30. 00-40. 00 

375.00-500.00 

50.00 

60.00 

75.00-100.00 

200.00 

(») 

5.00-60.00 

5.00-60.00 


100. 00-200. 00 
25.00-50.00 

2,500.00 


Ivear 20.00-6,250.00 

1  year 20.00-6,250.00 


5.00-50.00 

5.00-120.00 

5.00-120.00 

5.00 

200.00 


20.00-6,250.00 

20. 00-6, 250.  00 
10.00 

50. 00-400.  00 

25. 00-.50. 00 

20.00-6,250.00 

5.00-120.00 

30.00-400.00 

5,000-10,000.00 

30. 00-400. 00 
5. 00-120. 00 

30. 0O400. 00 
75.00-1,000.00 
20.00-6,250.00 


3  One-fifth  of  rate  fur  other  peddler  or  hawker. 
3  Three-eighths  of  1  per  cent  of  gross  ai 


f  gross  annual  receipts. 


76 


SPECIFIED   SOURCES  OF  REVENUE— MAINE. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


SHREVEPOET. 


Attorney  at  law,  liased  on  gross  annual  receipts 

Automobile  or  herdic  business,  rate  based  on  gross 

annual  receipts 

Transporting  passengers  at  5  cents  each 

Bank,  rate  ba,sed  on  capital  and  surplus 

Billiards,  bagatelle,  pigeonhole,  Jeiuiy  Lind,  or 
pool,  each  table 

BUlposting,  rate  based  on  gross  annual  receipts 

Boarding  house  with  G  or  more  guest  rooms  and  not 
connected  with  school  or  college,  rate  based  on 
number  of  rooms 

Business  not  otherwise  proWdcd  for,  rate  based  on 
gross  aiuiual  receipts 

Circus,  museum,  menagerie,  or  other  traveling  show, 
rate  based  on  nmnber  of  proprietors  and  em- 
ployees   

Clocks,  travehng  vender 

Collection  agency  or  agent,  rate  based  on  gross 
annual  receipts 

Contractor,  master  builder  or  mechanic  employing 
assistants,  rate  based  on  gross  annual  receipts 

Cotton  compress,  gin,  or  pickery,  rate  based  on  gross 
annual  receipts 

Cottonseed  oil,  cake  or  meal,  manufacturing,  rate 
based  on  gross  annual  receipts 

Debenture  or  loan  and  investment  company  rate 
based  on  gross  annual  receipts 

Dentist,  rate  based  on  gross  aimual  receipts 

Draying,  trucking,  or  keeping  cabs,  carriages,  hocks, 
or  horses  for  hire,  rate  based  on  gross  aimual  re- 
ceipts   

Editor,  rate  based  on  gross  annual  receipts 

Electric  Ught  company  (domestic),  rate  based  on 
gross  annual  receipts 

Electric  light  or  power,  supplying  or  renting  elec- 
trical appliances,  or  machines,  on  each  S1,000  of 
gross  receipts 

Express  business,  on  each  $1 ,000  of  gross  earnings  to 
city  office  from  interstate  business 

Expre^ss  company  (domestic),  based  on  gross  annual 
receipts 


Factor  or  commission  broker,  cotton,  grain,  pro- 
duce, sugar,  money,  bond,  real  estate,  or  other, 
rate  based  on  gross  annual  commissions  or  broker- 


age. 


Foreign  corporation,  etc 

Coal  oil,  turpentine,  petroleum,  naphtha,  ben- 
zinc,  or  other  mineral  oil,  selling,  on  each 

SI  ,000  of  sales  in  city 

Meats,  dealing  in,  on  each  S1,000  of  business 

done  in  city 

Telegraph  company,  on  each  SHX)  of  gross  re- 
ceipts at  city  office  from  interstate  business. . 

Garage,  rate  based  on  gross  annual  receipts 

Gas  for  light  or  fuel,  rate  based  on  gross  aimual  re- 
ceipts   

Hotel  lodging  and  eating  combined,  6  or  more  guest 

rooms,  rate  based  on  number  of  such  rooms 

Insurance,  guaranty,  surety,  or  indemnity  com- 
panyj  rate  based  on  amount  of  gross  anmml 
prcmunns  on  risks  located  in  city,  contracted  for 
in  city  or  from  office  in  city  for  which  local  license 
tax  is  not  paid  elsewhere: 

Life  or  accident  insurance  company 

Other  company 

Jeweler,  rate  based  on  gross  aimual  receipts ." 

Landing  for  goods  or  vehicles,  rate  based  on  gross 

annual  receipts 

Lending  money  on,  or  purchasing  time  or  wages, 

rate  based  on  capital  in  use 

Lightning  rods,  traveling  vender 

Lodging  liouse,  6  or  more  guest  rooms,  rate  based  on 

number  of  such  rooms 

Mercantile  business,  rate  based  on  gross  annual 

sales 

■Wholesale 


1  year. 

1  year., 
1  year. 
1  year.. 

1  year. . 
1  year.. 


1  year. 
1  year. 

1  year. 
1  year. 

1  year. 

I  year. 

1  year. 

1  year. 

1  year. 
1  year. 


lyear. 
1  year. 

1  year. 


1  year. 
1  year. 
1  year. 


1  year. 
1  year. 


1  year 

1  year 


1  year . 
1  year. 


$.").  0O-S60. 00 

30. 00-40. 00 

15.00-20.00 

75.00-1,200.00 

10.00 
5. 00-120. 00 


9. 00-300. 00 
5.00-60.00 

30. 00-500. 00 
200.00 

30. 00-40.  OO 

10. 00-150.  00 

20.00-2,500.00 

20. 00-2, 500. 00 

75. 00-100. 00 
5. 00-60. 00 

5.00-120.00 
5. 00-60. 00 

20.00-2,500.00 

5.00 
10.00 
20.00-2,500.00 

25.00-375.00 


1  year 

1  year 

1  year 


1  year. 


lyear. 
lyear. 

1  year. 

lyear. 
lyear. 


7.00 
2.00 


3.00 
30.00-40.00 


20.00-2,500.00 
15.00-600.00 


120. 00-3,600.00 

'.10. 00-450. 00 

5.00-6U.00 

30.00-40.00 

30.000-3,000.00 
200.00 


5.00-300.00 
50.00-3,000.00 


KIND  OF  BUSINE.SS  UCENSED. 


Period.  License  rate. 




SHREVEPORT— Continued. 


Moving-picture  exhibition,  etc.,  rate  based  on  seat- 
ing capacity 

Omnibus  or  regidar  coach,  business  rate  based  on 
gross  annual  receipts 

Peddler  or  hawker,  except  of  ice  or  own  producte: 

On  foot 

On  horseback 

With  vehicle,  1-horse,  or  2-horse,  respectively. . . 
With  water  craft 

Peddling  poultry,  eggs,  vegetables,  and  fruit 

Photographer,  rate  based  on  gross  ammal  receipts. . . 

Physician  or  oculist,  rate  based  on  gross  receipts 

Pistols  or  rifles  or  cartridges  therefor  except  rifles 
and  rllle  cartridges  of  22  and  25  caliber,  rate  based 
on  gross  sales; 

lietaU 

Wholesale 

Shoot-the-chutes  or  minature  railroad,  rate  based  on 
gross  annual  receipts 

Slaughterhouse,  rate  based  on  gross  annual  receipts . . 

Soda  water,  mead,  cakes,  etc.,  sale  of,  rate  based  on 
gross  sales 

Steamboat  agency,  rate  based  on  gross  annual  re- 
ceipts   

Stevedore,  rate  based  on  gross  annual  receipts 

Stoves,  traveling  vender 

Street  railway,  horse,  steam,  or  electric,  rate  based 
on  gross  receipts 

Sugar  or  molasses,  refining,  rate  based  on  gross 
annual  receipts 

Telegraph  or  telephone  company,  domestic,  rate 
based  on  gross  annual  receipts 

Tenpins,  each  alley 

Theater,  opera  house,  ampitheater,  etc.,  rate  based 
on  seating  capacity 

Tickets,  railroad  or  steamboat,  dealer,  rate  based  on 
number  of  companies  represented 

Tobacco,  cigars  or  cigarettes,  manufacturing,  rate 
based  on  gross  annual  receipts 

Toll  bridge  or  ferry,  rate  based  on  gross  amiual  re- 
ceipts   

Towboats  operating,  rate  based  on  gross  annual  re- 
ceipts   

Trading  stamp  business,  rate  based  on  gross  annual 
receipts 

Transfer  business,  rate  based  on  gross  armual  re- 
ceipts   

Undertaker,  etc.,  rate  based  on  gross  annual  re- 
ceipts   

Warehouse  or  storage  room  receiving  300  or  more 
per  year,  rate  based  on  gross  annual  receipts: 

Sugar  and  molasses,  or  either 

Other 

Waterworks,  rate  based  on  gross  annual  receipts 


1  year. 

1  year. 

1  year. 
1  year. 
1  year, 
lyear. 
lyear. 
1  year, 
lyear. 


1  year. 
1  year. 

1  year. 
1  year. 

1  year. 

1  year, 
lyear. 
lyear. 

lyear. 


S7.5. 00-8100.  OO 

30. 00-40. 00 

20.00 

60.00 

75. 00-100. 00 

200.00 

(') 

5.00-6.00 
5.00-60.00 


100. 00-200. 00 
25. 00-50. 00 

20.00-2,500.00 
20.00-2,500.00 

5. 00-50.00 

5. 00-120. 00 

5. 00-120. 00 

200.00 

50.00-100.00 


lyear 120.00-2,600.00 


1  year. 
1  year. 

1  year. 

lyear. 

1  year. 

1  year. 

1  year. 

1  year. 

1  year. 

1  year. 


1  year 

1  year 

1  year 


20.00-2,500.00 
10.00 

75.00-100.00 

25.00-50.00 

20.00-2,500.00 
5. 00-120. 00 
30. 00-40. 00 

5,000-10,000.00 
30.00-40.00 
5.00-120.00 


75.00-110.00 

30.00-10.00 

20.00-2,500.00 


'  One-fifth  of  rate  for  other  peddler  or  hawker. 

3. — General  License  Taxes. 

In  New  Orleans  automobiles  are  taxed  at  the  rate  of  25  cents  per 
horsepower  per  year,  motorcycles  $2  each  per  year,  and  motor 
trucks  $7.50  each  per  year.  These  taxes  are  collected  by  the  state 
but  90  per  cent  is  paid  into  the  city  treasury. 

4. — License  taxes  on  dogs. 

New  Orleans  levies  an  annual  license  tax  of  .|2  each  on  all  dogs; 
Shreveport,  a  tax  of  ?1  each  on  male  dogs  and  |2  each  on  female 
dogs. 


MAINE. 


1. — Special  assessments. 

a. — For  public  improvements. 

The  entire  cost  of  opening  streets,  50  per  cent  of  the  cost  of  setting 
curbs  and  constructing  sidewalks,  and  6Cf  per  cent  of  the  cost  of 
constructing  lateral  sewers  are  assessed  against  benefited  property 
in  Portland. 

b. — For  public  services. 

The  entire  cost  of  moth  extermination  and  90  per  cent  of  the  cost 
of  street  sprinkling  are  assessed  against  benefited  property. 


2. — Business  taxes  other  than  on  the  liquor  traffic 
a. — Collected  without  issue  of  license. 

The  state  collects  business  taxes  from  telegraph,  telephone,  and 
railroad  companies  and  pays  therefrom  to  each  city  or  town  in  the 
state  an  amount  equal  to  1  per  cent  of  the  capital  stock  of  such  com- 
panies held  by  residents  of  that  municipality,  the  total  so  paid  not 
exceeding  the  amount  collected.  The  tax  imposed  on  each  tele- 
graph or  telephone  company  varies  according  to  the  amount  of  the 
gross  annual  receipts  collected  within  the  state  from  1 J  per  cent  to  6 
per  cent  of  such  receipts.     The  tax  imposed  on  each  railroad  com- 


SPECIFIED   SOURCES  OF  REVENUE— xMARYLAND. 


^  i 


pany  for  each  mile  of  railroad  operated  within  the  state  is  a  per- 
centage of  the  average  gross  transportation  receipts  per  mile  of  the 
entire  system  both  within  and  without  the  state,  the  percentage 
varying  according  to  the  amount  of  such  average  receipts  per  mile 
from  one-fourth  of  1  per  cent  to  4  per  cent  for  a  street-railroad  com- 
pany, and  from  one-half  of  1  per  cent  to  uj  per  cent  for  any  other 
railroad  company. 

h. — Collected  with  issue  of  license. 

The  following  statement  shows  for  Portland  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND   OF  BUSINESS  UCENSED. 


I'ORTLAND. 


Ashman 

Auctioneer 

Billiards 

Bowling  alley 

Circus,  rate  fi.xed  by  board  of  aldermen 

Employment  ofRce". 

Explosives 


Period  License  rate. 


1  year 
1  year 
1  year 
I  year 
liiay. 
1  year 
1  year. 


80.50 

2.00 

10.00 

10.00 

5.00-100,00 

•25.00 

1.00 


KIND  OF  BU.SINESS  UCENSED. 


Period. 


POUTL.VN))— Continued. 


Junk  dealer 

Merry-go-round 

Newsboy 

Pawnbroker 

Shooting  gallery 

Show,  rate  fixed  by  board  of  aldermen 

Skating  rink 

Special  poUce 

Theater 

Victualer 


License  rate. 


1  year... 
1  month 
1  year... 
1  year... 
1  year... 
1  day . . , 
1  year... 
1  S'ear... 
1  year... 
1  year... 


(') 


SO.  SO 

e.oo 
.so 

5.00 

s.oo 

5.00 

1.00 

25.00 

1.00 


*  Not  less  than  SI. 

3. — General  license  taxes. 
No  general  license  taxes  are  collected  in  Portland. 
4. — License  taxes  on  dogs. 

Dog  license  taxes  are  collected  by  the  state  but  not  by  the  city 
of  Portland. 


IVIARYLAND. 


1. — Special  assessments. 
a. — For  public  improvements. 

In  Baltimore  the  entire  cost  of  opening  streets  is  assessed  against 
the  benefited  property. 

For  street  pa\4ng,  assessments  are  le\ded  and  collected  in  ten 
annual  installments  each  of  which  is  determined  as  follows: 
15  cents  per  front  foot  on  streets  30  feet  wide,  or  over,  from  curb  to 
curb;  10  cents  per  front  foot  on  streets  15  feet  to  30  feet  wide;  and  5 
cents  per  front  foot  on  streets  less  than  15  feet  wide.  On  streets 
with  railway  tracks  the  railway  company  is  assessed  50  per  cent  of 
the  cost  of  paving. 

b. — For  public  services 

No  special  assessments  are  levied  for  public  services. 

2. — ^Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license 

No  business  taxes  are  collected  without  the  issue  of  a  license. 

b. — Collected  with  issue  of  license. 

The  following  sta,tement  shows  the  kinds  of  business  licensed 
and  the  rates  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


BALTIMORE. 


Bacon,  selling  on  streets  from  wagon. 

Bagatelle,  each  table 

Billiard  andpool,  each  table 

Bowling,  each  alley 

Cab 1 

Coal  oil 

Employment  agency 

Entertainment 

GasoUne  stoves,  selling  of 

Hack 

Lightering  scow 

Merchandise  (women) 

Night  soil 

Package  cart 

Pawnbroker 

Peddler 

Pushcart,  fniit 

Sausage,  selling  of 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1      entertain. 

ment 

1  year 

1  year 

1  year 

lyear 

lyear 

1  year 

1  year 

1  year 

lyear 

1  year 


$50,00 
10,00 
10.00 
50,00 
3.00 
1.00 
25.00 

1.00 
10.00 
5.00 
2.00 
5.00 
2.50 
1.00 
200,00 
7,00 
2.00 
6.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


BALTIMORE— Continued. 


Street  car 

Telegraph,  electric  light  and  telephones 

Theater  and  moving  picture 

Vender,  fniits  and  vegetables: 

Basket 

Wagon 

Wagon,  rate  based  on  number  of  horses  used 


lyear |  i.'i.OO 

1  vear 2,00 

lyear 50.00 

Ivear 2.00 

Ivear 5.00 

lyear 2.0O-12.0O 


3. — CtENERAL   license   TAXES. 

General  license  taxes  on  automobiles  and  motorcycles  are  col- 
lected in  Baltimore.  These  are  leWed  by  the  state  of  Maryland 
and  collected  by  the  state  commissioner  of  motor  vehicles.  After 
deducting  from  the  total  receipts  the  expense  of  his  office,  20  per 
cent  of  the  remainder  is  paid  over  to  the  city  of  Baltimore,  the 
balance  being  retained  by  the  state.  The  kinds,  periods,  and 
rates  of  tliese  license  taxes  are  shown  in  detail  in  the  statement 
which  follows. 


KIND  OF  UCENSE. 


Automobiles: 

With  pneumatic  tires- 
Private  use,  1  to  10  horsepower 

Additional  for  each  horsepower  over  10, . 
For  hire^  1  to  10  horsepower  not  operated  on 

tLxed  schedule 

Additional  for  each  horsepower  over  10. . 

With  solid  tires,  carr>ing  capacity  1  ton 

Additional  for  each  ton  over  1 

Trailers,  each 

I>ealer,  first  set  of  tags 

Each  additional  set 

Operator,  oi^-ner 

Chauffeur 

Motorcycles 

Dealer,  first  4  registration  tags 

Each  additional  tag 

Operator,  owner 


Period. 

License  rate. 

$5.00 

1  year.  . . 

.50 

1  vear 

10.00 

1.00 

1  vear 

8.00 

6.00 

1  vear 

5.00 

20.00 

1  year 

10.00 

Not  limited . . . 
1  vear 

2.00 
3.00 

3.00 

1  vear 

8.00 

2.00 

Not  limited... 

1.00 

4. — License  taxes  on  doos. 

Annual  dog  license  taxes  are  imposed  at  the  rate  of  $2  each  for 
the  first  year  and  $1  each  for  renewal. 


78 


SPECIFIED   SOURCES  OF  REVENUE— MASSACHUSETTS. 

MASSACHUSETTS. 


1. — Special  assessments. 
a. — For  public  improvements. 

For  certain  municipal  outlays  or  public  improvements  of  a  per- 
manent character  made  by  the  municipalities  of  Massachusetts, 
special  assessments  on  real  property  benefited  are  levied  as  follows: 

For  opening  and  grading  streets:  Waltham,  one-half  of  the  cost; 
Lowell  and  Newton,  the  total  cost;  Springfield,  usually  one-half  of 
the  cost;  Brookline,  usually  the  total  cost;  Fitchburg,  usually 
about  one-half  of  the  cost  of  opening  streets;  Maiden,  one-third  of 
the  cost  of  opening  and  improving  private  ways  taken  over  by  the 
city  for  new  streets. 

For  paving  streets  and  alleys:  Waltham,  one-half  of  the  cost; 
Newton,  the  total  cost;  Springfield,  usually  one-half  of  the  cost; 
Boston,  average,  about  one-half  of  the  cost;  Pittsfield,  two-thirds 
of  the  cost  of  paving  streets. 

For  curbs  and  sidewalks:  Quincy,  one-third  of  the  cost;  Brockton, 
Chelsea,  Everett,  Haverhill,  Holyoke,  Lawrence,  and  Pittsfield, 
one-half  of  the  cost;  Worcester,  three-fourths  of  the  cost;  Lowell, 
the  total  cost;  Boston,  average,  about  one-half  of  the  cost;  Cam- 
bridge, the  cost  of  the  material  only;  Newton  and  Waltham,  one- 
half  of  the  cost  if  not  in  excess  of  1  per  cent  of  the  assessed  valuation 
of  the  abutting  property;  Lynn,  Maiden,  New  Bedford,  and  Somer- 
ville,  one-half  of  the  cost  of  sidewalks;  Fall  River,  for  sidewalks,  an 
amount  not  to  exceed  1  per  cent  of  the  assessed  valuation;  Fitch- 
burg, for  sidewalks,  one-half  of  the  cost,  and  for  curbs,  the  cost  of 
the  material  only;  Springfield,  for  sidewalks,  the  total  cost,  and  for 
curbs,  the  cost  of  the  material  only. 

For  street  betterments,  Worcester,  from  50  per  cent  to  100  per  cent 
of  the  cost  according  to  the  benefits  derived.  For  street  better- 
ments, including  curbing  and  the  original  grading  of  streets,  biit  not 
regrading,  Somerville,  one-half  of  the  adjudged  benefits,  the  assess- 
ments usually  amounting  to  more  than  one-half  of  the  cost,  but  al- 
ways less  than  the  total  cost. 

For  sewers:  Taunton,  one-tliird  of  the  cost;  Brookline,  three- 
fourths  of  the  cost;  Everett,  50  cents  per  front  foot;  Boston,  average, 
about  one-half  of  the  cost,  but  not  exceeding  $4  per  running  foot; 
Cambridge,  28  cents  per  front  foot  and  5.2  mills  additional  per  square 
foot  to  a  depth  of  100  feet;  Fitchburg,  from  55  to  83  cents  per  front 
foot  according  to  the  distance  from  the  sower,  amounting  to  aliout 
one-fifth  of  the  cost;  Lawrence,  6.5  mills  per  square  foot  to  a  depth 
of  100  feet  of  adjoining  lots;  Worcester,  from  a  small  fraction  of  the 
cost  in  the  case  of  expensive  work,  to  the  total  cost  in  the  case  of 
inexpensive  work,  averaging  from  $1.25  to  ll.SO  per  front  foot,  or 
about  one-half  of  the  cost;  Lowell,  1  cent  per  square  foot  up  to  100 
feet  depth  of  adjoining  lots,  usually  amounting,  in  the  case  of 
lateral  sewers,  to  about  one-half  of  the  cost;  Pittsfield,  2^  per  cent 
of  the  cost  of  lateral  sewers  and  of  certain  trunk  sewers;  New  Bed- 
ford, an  amount  not  to  exceed  tloree-fourths  of  the  cost,  averaging, 
in  the  case  of  trunk  sewers,  about  15  per  cent  of  the  cost,  and  in  the 
case  of  lateral  sewers,  aboutone-half  of  thecost.  For  sewers.  Maiden, 
$1  per  front  foot,  or  in  lieu  thereof,  certain  specified  annual  assess- 
ments, the  property  owner  ha\'ing  each  year  the  option  of  discontinu- 
ing the  annual  assessments  and  paying  the  single  assessment  of  $1 
per  front  foot,  either  in  lump  sum  or  in  installments,  the  annual 
assessments  being  as  follows:  For  unoccupied  land,  5  cents  per  front 
foot;  for  each  building  not  using  city  water,  an  amount  determined 
according  to  the  circumstances;  and  for  each  single  dwelling  house 
using  city  water,  from  $5  to  $15  according  to  the  water  rates  for  the 
house  and  5  cents  additional  for  each  front  foot  exceeding  100  feet. 

For  lateral  sewers:  Newton,  one-half  of  the  cost;  Holyoke,  two- 
thirds  of  the  cost;  Chelsea,  three-fourths  of  the  cost;  Waltham,  99 
per  cent  of  the  cost;  Lynn,  the  total  cost;  Quincy,  about  one-third 
of  the  cost;  Somerville,  usually  less  than  the  cost;  assessments 
amounting  to  the  total  cost  being  authorized  by  law;  Salem,  50  cents 
per  front  foot;  Brockton,  average,  about  50  cents  per  linear  foot; 


Haverhill,  assessments  per  front  foot,  amounting  to   about  two- 
thirds  of  the  cost. 

b. — For  public  services. 

For  current  expenses  sustained  or  public  services  performed  by 
the  cities  of  Massachusetts,  special  assessments  on  real  property 
l)enefited  are  levied  as  follows: 

For  the  protection  of  trees  by  moth  extermination,  all  cities,  the' 
total  cost  of  work  done  on  private  property  if  not  in  excess  of  one- 
half  of  1  per  cent  of  the  assessed  valuation. 

For  street  sprinkling:  Quincy,  one-half  the  cost;  Brockton,  Chel- 
sea, Haverhill,  Lawrence,  Lowell,  Lynn,  Maiden,  Pittsfield,  Salem, 
Somerville,  Springfield,  Taunton,  and  Worcester,  tlie  total  cost;. 
Fall  River,  2  cents  per  front  foot ;  Cambridge,  4  cents  per  front  foot; 
Newton  and  Waltham,  3  cents  per  front  foot,  amounting  to  less  than 
the  cost;  Fitchburg,  assessments  per  front  foot  varying  according 
to  the  width  of  the  street  and  amounting  to  about  two- thirds  or  three- 
fourths  of  the  cost. 

2. — BUSI.VESS  TAXES  OTHER  THAN  ON  THE  LIQUOR  TRAFFIC. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  levied  by  Massachusetts  cities  without  the 
issue  of  a  license. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified: 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


BOSTON. 


Auctioneer 

Bai^eball  parli 

Billiards  or  pool,  each  table 

Chauffeur 

Circus 

Common  victualer 

Dance  hall,  rate  based  on  capacity 

Detective,  private 

Dog  breeder: 

5  (logs  or  less 

More  than  5  dogs 

Driver  of  hackney  carriage  or  truck 

Eggs,  breaking  and  cannmg 

Explosives,  keeping,  storing,  or  selling 

Firearms,  sale  of 

Hackney  carriage 

Hand  cart 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays 

Innliolder 

Intelligence  olTice,  rate  based  on  class 

Job  wagon 

.Tunk: 

Collector 

Shop 

Killing  horses 

Manicure  or  mas.sage 

Milk 

Musician,  itinerant 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Picnic  grove 

Rendering 

Sausage  manufacturing 

Secondhand  dealer 

Sightseeing  automobile,  rate  based  on  passenger 

capacity 

Theater: 

Moving  picture 

Other 

Wild  West  show 

BROCKTON. 

Ammunition 

Auctioneer 

Billiards  or  pool: 

1  table 

Each  additional  tuble 


1  year. 
1  year, 
1  year. 
1  year, 
1  week 
1  year, 
1  year. 
1  day,. 
1  year. 

1  year. 
1  year. 
1  year, 
1  year, 
1  year, 
1  year, 
1  year. 
1  year. 

1  year. 
1  year, 
1  year. 
1  year. 

1  year. 
1  year. 
1  year, 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
1  year. 
1  year, 
1  year, 
1  year. 

1  year. 

1  year, 
1  year, 
1  week 

1  year, 
1  year, 

1  year. 
1  year. 


S2.00- 

100.00 

3.00 

.50 

1,000. 00' 

6.00- 

10.00-50.00 

2.00 

10.00' 

25.00' 
50.00 
.50 
1.00 
1.0» 
2.00 
1.00 
1.00' 

5.00' 

5.00 

25.00-50.00 

1.00 

2.00' 

5.00 

l.OO 

l.OO' 

.SC 

l.Ofh 

50.00 

5.00-25.00 

5.00- 

1.00 

1.00 

5.00 

10.00-50.00 

75.00 
100.00 
500.00 


SI. 00 
2.0O 


10.  Off 
5.0» 


SPECIFIED  SOURCES  OF  REVENUE— MASSACHUSETTS. 


79 


KIND  OF  BUSINESS  UCENSED. 


BROCKTON— Continued. 


Period.         License  rate. 


KIND  or  BUSINESS  UCENSED. 


CHELS.V— Continued. 


rerlod.         License  rate. 


Bowling; 

1  alley 

Each  additional  alley 

Common  victualer 

Detective,  private 

Dry  defining 

Firearms 

Garage: 

Original  license 

Renewal 

Gasoline: 

Original  license 

Renewal 

ITackney 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Simdays 

Iiuiliolder 

Intelligence  office 

Job  wagon 

Junk: 

Collector 

Shop 

Manicure,  massage,  etc 

Milk 

Moving-picture  house  or  other  tlieater 

Municipal  market 

Pawmbroker 

.  Peddler 

Second-hand  dealer 

Slaughterhouse 

Swill  and  tallowy  collection  of 

Transportmg  liquors 

Undertaker 


1  year 
1  year 
1  year 
1  year 
1  year 
1  year, 

1  year 
1  year, 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year, 
I  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


BROOKLINE. 


Auctioneer 

Bowling,  each  alley 

Hackney 

Intelligence  office 

Junk 

Manicure  or  massage 

Milk  dealer 

Peddler 

Pool  or  billiards,  each  table 
Transporting  liquors 


CAMBRIDGE. 


Auctioneer 

Automobiles: 

Stand 

Truck 

Barrels  or  bo.xcs: 

Collector 

I  caler 

Billiards  or  pool,  each  tabic 

Bowling,  each  alley 

Carriage 

Carriage  stand 

Common  victualer 

Dog  breeder: 

5  dogs  or  less 

More  than  5  dogs 

Driver 

Entertainment: 

Week  day 

Simday 

Furniture  store 

Gasoline 

Guide 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays 

Ini  elligence  office 

Job  wagon 

Job- wagon  stand 

Junk  collector  or  dealer 

Newsboy 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Slaughtering 

Theater,  rate  based  on  size 


1  year 
1  year 
1  year 
1  year, 
1  year, 
1  year, 
1  year, 
1  year. 
I  year. 
1  year. 


1  year 

1  year 

1  year 

1  y«ar , 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  entertain' 
ment 

1  entertain' 
ment 

1  year 

1  year 

1  year 

I  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  5'ear 

1  year 

1  year 

1  year 


$10. 00 
5.00 
2.00 
10.00 
1.00 
2.00 

i.oa 

.50 

1.00 

.50 

1.00 

5.00 
2.00 
2.00 
1.00 

15.00 

25.00 

1.00 

.50 

25.00 

1.03 

50.00 

25.00 

2.00 

1.00 

1.00 

1.00 

1.00 


52.00 
2.00 
1.00 
2.00 
2.00 
1.00 
.50 

25.00 
2.00 
1.00 


$2.00 

1.00 
1.00 

.50 
5.00 
2.00 
2.00 
1.00 
1.00 
5.00 

25.00 

50.00 

.50 


1.00 

2.00 
5.00 
1.00 
1.00 

2.00 

2.00 

1.00 

1.00 

10.00 

.50 

50.00 

.50-25.00 

1.00 

25.00-50.00 


CHELSEA. 


Auctioneer 

Billiards  and  pool 

BowUng  alleys 

Common  victualer 

Detective,  private 

Fish  curing 

Fowls,  killing  and  dressing 

Grease  collector 

Hall 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 
of,  on  Sundays 


1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year, 
1  year 
1  year 

1  year 


$2.00 
10.00 
10.00 
5.00 
10.00 
2.00 
2.00 
2.00 
10.00 

5.00 


Intcllij^'cnco  office . 

94.00 
1  00 

Joi)-WLigoii  slund 

Junk: 

Collector 

1  year 

5  00 

1 'ealer 

20.00 

Merrv-go-round 

1  week 

10  00 

Milk  dealer 

Oleomargarine  dealer 

50 

Pawnbroker 

50  00 

Teddler 

Rag  shop 

1  00 

Theater: 

Week  days 

1  year 

50  00 

1  performance. 

6.  GO 

EVERETT. 


.\uctioneer , 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

Common  victualer 

I'etective,  private 

Employment  biu^eau 

Collector 

Shop 

Lunch  cart , 

Milk 

Peddler,  rate  based  on  kind  of  goods., 

Stal)le , 

Theater 


1  year. 
I  1  year. 
1  1  year. 
I  1  year. 
,  1  year. 
I  1  year. 

!  1  year. 
1  year. 
1  year. 
1  S'ear., 
1  year. 
1  year. 
1  year. 


FALL  RIVER. 


Auctioneer 

Bird  store 

Bowling: 

1  alley 

Each  additional  alley 

Circus,  rate  based  on  size  and  kind 

Common  victualer 

Dance,  concert,  etc 

Detective 

Dray 

DjTiamite 

Elevator  operator 

E-xlubition,  rate  based  on  size  and  kind 

Firearms 

Gasohne 

Hackney 

Hobbyhorse 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays 

Innliolder ." 

Intelligence  office 

Junk  collect  or 

.■"unk  or  secondhand  dealer 

Manicure 

Milk 

Motor  boat 

Motor  omnibus 

Night  lunch  stand 

Night  soil  sca\-enger 

Oleomargarine 

Pawnbroker.  _ 

Peddler,  rate  based  on  kind  of  goods 

Polo 

Pool: 

1  table 

Each  additional  table 

Poultry  butcher 

Rendering 

Sausage  manufacturing 

Skating  rink 

Sunday  concert 

Theater 


1  year. 
1  year. 

1  year. 
1  year. 
Ida.v.. 
1  year. 
Iday.. 
1  year. 
1  year. 
1  year. 
1  year. 
iday.. 
lyear. 
1  year. 
1  year., 
Iday.. 

1  year., 
1  year., 
1  year. , 
lyear.. 
1  year. , 
1  year. . 
lyear., 
lyear., 
1  year.. 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  day.. 
1  year. . 


FITCHBURG. 


Auctioneer 

Bilhards  or  pool: 

liable 

Each  additional  table . 

BowUng,  each  alley 

Circus ' 

Dance,  public 

Elevator  operator: 

Original  hcense 

Renewal 

Entertainment 

Garage 

GasoUne 

Hac-kney  carriages: 

1  carriage 

Each  additional  carria; 
Intelligence  olfice 


$2.00 
2.00 
5.00 
5.00 

10.00 
2.00 

13.00 
35.00 
50.00 

1.00 
.50-25.00 

1. 00 
25.00 


$2.00 
1.00 

5.0« 

2.00 

50.00-100.00 

5.00 

1.00 

10.00 

1.00 

1.00 

1.00 

.50-10.00 

1.00 

1.00 

1.00 

.50 

5.00 
5.00 
2.00 
5.00 

20.00 
1.00 
1.00 
1.00 
5.00 

75.00 
5.00 
1.00 

50.00 
1. 00-25. 00 

25.00 

15.00 
3.00 
1.00 
1.00 
1.00 

25.00 
3.00-5.00 

25.00 


1  year 

1  year 

1  year 

1  year 

1  day 

1  day 

lyear 

1  year 

1  day 

Not  limited. 
Not  limited . 

1  year 

1  year 

1  year 


S2.00 

10.00 
5.00 
5.00 

50.00 
1.00 

l.OO 
.50 
1.00 
1.00 
3.00 

i.no 

..50 

2.  on 


80 


SPECIFIED   SOURCES  OF  REVENUE— MASSACHUSETTS. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


FITCHBURG— Continued. 


Job  wagons: 

1  wagon 

Each  additional  wagon 

Junk: 

Collector 

Shop 

Manicuie  or  massage 

Milk 

Oleomargarine 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods. 

Slaughterhouse 

Stable 

Sunday  concert 

Theate'r 

Undertaker 

Wrestling  match 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
Iday. 
1  year. 
Iday. 
1  year, 
Iday. 


HAVERHILL. 


Amusements 

Auctioneer 

Automobile  truck 

Bowling,  each  alley 

Common  victualer 

Firearms 

G  arage 

GasoUne 

Hack , 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays 

Intelligence  omce 

Jitney,  per  passenger  capacity 

Job  wagon 

Jimk: 

Collector 

Dealer 

Milk 

Night  lunch 

Pawnbroker 

Peddler 

Pool,  each  table 

Secondhand  dealer: 

With  pawnbroker's  license 

Without  pawnbroker's  license 

Sight-seeing  car 

Slaughterhouse 

Taxicab 

Theater: 

Moving  pictures- 
Week  days J .  .'i  - 

Simday 

Moving  pictiues  and  vaudeville — 

Week  days 

Sunday 


HOLYOKE. 


Auctioneer 

Billiards  or  pool,  each  table 

Junk  dealer 

Milk^  sale  of,  from  wagon  or  store 

Mo\ung-picture  house: 

Week  days,  rate  based  on  size  and  admission 
charge 

Sunday 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Rendering  plant 

Secondhand  dealer 

Tar  roofer 

Undertaker 

Vehicle  for  conveyance  of  persons  or  goods,  for  hire. 


LAWRENCE. 


Auctioneer 

Billiards  or  pool: 

1  table 

Each  additional  table. 
Bowling: 

1  alley 

Each  additional  alley. 

Common  victualer 

Dance  hall 

Detective,  private 

Dog  breeder 

Drain  layer: 

Originu  1 1  icense 

Renewal 

Elevator  operator: 

Original  license 

Renewal 

Employment  agency 

Fireanhs,  sale  of 

Fireworks 

Fish,  sale  of 

Fruit  or  vegetables 


KIND  OF  BUSINESS  LICENSED. 


License  rate. 


SI.  00 
.60 

5.00 

30.00 

1.00 

.50 

.50 

50.00 

5.00-2.1.00 

1.00 

1.00 

2.00 

50.00 

1.00 

1.00 

5.00 


1  day, 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year, 
1  year. 
1  year, 
1  year, 
1  year, 
1  year, 
1  year, 

1  year, 
1  year, 
1  year, 
1  year, 
1  year 

1  year 
Iday. 

1  vear 
iday. 


SI.  00 
2.00 
6.00 
5.00 
5.00 
2.00 
1.00 
1.00 
1.00 

5.00 
2.00 
1.00 
1.00 

5.00 
20.00 
.50 
50.00 
50.00 
25.00 

5.00 

5.00 
50.00 
5.00 
1.00 
5.00 


23.00 
7.50 


50.00 
15.00 


1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  day. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
1  year 


S2.00 

2.00 

25.00 

.50 


25.00-50.00 

2.00 

50.00 

15.00-25.00 

1.00 

2.00 

.50 

.50 

1.00 


1  year 

1  year 
1  year, 

1  year 
1  year 
1  .year, 
1  year 
1  year, 
1  year, 

1  year 
lyear. 

1  year 
1  year, 
1  year, 
1  year. 
I  .year, 
1  year 
1  year. 


$2.00 

2.00 
1.00 

2.00 

1.00 

5.00 

23.00 

10.00 

25.00 

2.00 
.50 

1.00 
.50 
2.00 
1.00 
.50 
1.00 
5.00 


LAWRENCE— Continued. 


Grease  and  bones '  1  month.. 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays '. 

Jitney ." 

Jitney  chauffeur 

Junk: 

Collector , 

Dealer 

Manicure ; 

MUk 

Oleomargarine 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Secondhand  dealer 

Skating  rink 

Slaughtering 

Spring  water '. 

Theater: 

Week  days '  1  year 

Sunday. .' '  1  performance. 

Vender,  itinerant i  (' ) 


I  year. , 
1  year.. 
1  year. , 

1  year. , 
1  year. . 
1  Vear. . 

r 

1 
1 
1 
1 
I 
1 


year. . 
year., 
year., 
year. . 
.year. , 
year., 
year. 


1  year.. 


2.00 
6.00 
1.00 

25.00 

10.00 

2.00 

.50 

.50 

50.00 

1,00-25.00 

2.00 

25.00 

1.00 

1.25 

25.00 
5.00 

(■) 


LOWELL. 


Auctioneer 

Billiards  or  pool: 

1  table 

Each  additional  table- 
Carnival,  traveling 


Circus,  rate  based  on  size 

Coffee  house 

Common  victualer 

Dance  hall,  etc.,  rate  fixed  by  license  commission... 

Detective,  private '. 

Employment  agency 

E.xplosives,  sale  of: 

Original  license. 

Renewal 

Express  wagon 

Firearms,  sale  of 

Fish  cart 

Garage: 

Original  license 

Renewal 

Hackney  coach 

Ice  creain,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays 

Junk: 

Collector 

Dealer 

Limch  wagon 

Motor  omnibus 

Musician,  itinerant 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Secondliand  dealer ." 

Theater,  rate  based  on  seating  capacity 


1  year , 

1  year 

1  year , 

1  week 

Each      addi- 
tional week . 

1  day 

1  year 

1  year 

1  year , 

1  year 

1  year , 

1  year , 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year , 

1  year 

1  year , 

1  year 


5.00 

l.«) 

50.00 

25.00 
75. 00-100. 00 
5.00 
5,  IX) 
10  00-25.00 
10.00 
2.00 

1.00 
.56 

1.00 
10.00 
10.00 

1.00 
.,50 
1.00 

5.00 

2.00 

10.00 

50.00 

10.00 

10.00 

60,  00 

10.00-25,00 

2.00 

2,5.00-100.00 


LYNN. 


Auctioneer 

Baseball  ground 

Bill  distributor 

Billiards  or  pool: 

1  table 

Each  additional  table 

Bowling: 

1  alley 

Each  additional  alley , 

Circus,  rate  based  on  number  of  rings , 

Common  victualer 

Dance  hall,  etc 

Detective,  private , 

Elevator  operator: 

Original  license , 

R  enewal 

Emplo.vment  olTice 

Firearms 

Garbage 

Gasoline: 

Original  license 

Renewal 

Grease  and  bones 

Ice  cream,  confectionery,  soda  water,  and  fruit, 

of,  on  Sundays , 

Jitney,  rate  based  on  passenger  capacity 

Junk: 

Collector 

Dealer 

Manicure 

Milk 

Oleomargarine 

Pawnl  iroker 

Peddler 

Pul>liccar  from  stand 

Secondhand  dealer 

Skating  rink,  rate  based  on  size , 

»  FLxed  bv  city  ofHcials. 


1  vear 

(=) 

1  year 

1  year 

1  year 

1  year 

1  year 

(.'-) 

1  year 

« 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

Imonth 

1  year 

lyear 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

2  Not  reported. 


S2.00 

50.00 

5.00 

5.00 
3.00 

5.00 
3.00 

75. 00-150. 00 
5.00 

15.00-100.00 
10.00 

1.00 

.50 

2.00 

2.00 

.50 

1.00 
..50 
1.00 

5.00 
15.  00-25. 00 

25.00 

50.00 

.50 

.50 

.50 

50.00 

25.00 

1.00 

0.00 

50.00-75.00 


SPECIFIED  SOURCES  OF  REVENUE— MASSACHUSETTS. 


81 


KIND   or  UUSINESS  UCENSED. 


License  rate. 


LYNN— Continued. 


Slaughterliousc 

Street  musician 

Tax  ioib •. 

Tlieater  or  other  amusement  place,  rate  based  on 

seat  ing  capacity 

Transporting  liquors 


1  voar $1.00 

1  year 6.00 

1  year 15.00 

(I) 50.00-100.00 

lyear 1.00 


MALDEN. 


Auctioneer 

Badges 

Billiards  or  pool,  each  table 

Bowliii?,  each  alley 

Blasting 

Carriage,  for  hire 

Distril  >ut  ing  advertising  matter 

Fireworks 

Garage 

Gasoline 

Grease 

Hall 

Intelligence  olTice 

Job  wagon 

Junk  dealer 

Manicure  or  massage 

Merrv-go-roimd 

Milk,  sale  o(,  from  wagon  or  store 

Movmg-pictiu"e  house 

Oleomargarine 

Peddler,  rate  based  on  kind  of  goods. 

Show 

Transporting  liquors 


1  year 

1  occasion  - . 

1  year 

1  year 

Not  limited 

1  year 

1  year 

Not  limited 
Not  limited 
Not  limited 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  week 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 


NE"VV  BEDFORD. 


Auctioneer 

Billiards,  pool,  or  bagatelle: 

1  table 

2  tables 

Each  additional  table 

Bowling: 

1  alley 

2  alleys 

Each  additional  alley 

Carrousel,  etc 

Circus,  rate  based  on  size 

Common  victualer  or  iimholder •. 

Detect ive,  private 

Dog  breeder: 

6  dogs  or  less 

More  than  5  dogs 

Driver,  public  vehicle 

Dry  cleaner 

Firearms,  sale  oL 

Fish,  sale  of 

Garage 

Gunpowder  dealer 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Simdays 

Intelligence  office 

Junk: 

Collector 

Dealer 

Manicure 

Milk 

Oleomargarine,  sale  of 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Petroleum  dealer 

Sausage  manufacturing 

Scallops,  gathering 

Shellfish  from  polluted  waters; 

Storage  depot  for 

Gathering  for  storage  depot , 

Gathering  for  bait 

Transporting  and  planting  in  clean  waters 

Skating  rink 

Slaughtering 

Special  police 

Theater 

Vehicle,  public 


NEWTON. 


Amusement  park 

Auctioneer 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

Common  victualer 

Express  wagon: 

1  wagon 

Each  additional  wagon 

Hackney  carriage  or  taxicab: 

1  vehicle 

Each  additional  vehicle 

Iimholder 

'  Not  reported, 
37905°— 18 6 


$2.00 
1.00 
2.00 
2.00 
1.00 
1.00 

.50 
1.00 
1.00 
1.00 
2.00 
6.00 
2.00 
1.00 
15.00 
1.00 
1.00 

.50 
5.00 

.50 

6. 00-2.5. 00 

5.00 

1.00 


1  year. 

1  year . 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  week 
1  day.. 
1  year, 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  week 
1  year. 
1  year. 
1  year. 
1  year. 


$2.00 

10.00 
15.00 
2.00 

10.00 
15.00 
2.00 
3.00 
10.  00-50.  00 
5.00 
10.00 

25.00 
50.00 
LOO 
1.00 
5.00 
10.00 
1.00 
1.00 

5.00 
2.00 

3.00 

5.00 

1.00 

.60 

.50 

50.00 

10. 00-25.  00 

1.00 

1.00 

1.00 

100.00 
10.00 
1.00 
10.00 
3.00 
1.00 
1. 00 
20.00 
1.00 


1  year 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 

1  year, 
1  year, 
1  year. 


$10.00 
2.00 
2.00 
2.00 
2.00 

1.00 
.50 

LOO 

.50 

2.00 


NEWTON— Continued. 


Intelligence  office , 

Junk  collector 

Peddler,  rate  ba,sed  on  kind  of  goods. 

Power  t>oat.  public , 

Secondhand  dealer 

Transporting  liquors 


1  year 
1  year 
1  year 
1  year 
1  year 
1  year 


[■ITTSFIELD. 


Auctioneer 

Bakery 

Barber 

Billiards  or  pool: 

Itable 

Each  additional  table 

Bowling,  each  alley 

Celebration 

Circus 

Detective 

Express  wagon: 

1  wagon 

Each  additional  wagon 

Firearms 

Hackney  carriage 

Ice  cream: 

Manufacturing 

Retail 

Wagon — 

1  wagon 

Each  additional  wagon 

Intelllgenee  office 

Junk  dealer 

Each  wagon 

Livery  stable 

Manicure  or  massage 

Meat 

Mcrry-go-round 

Milk  dealer  or  peddler 

Motor  boat 

Oleomargarine 

Pa^vnbroker 

Peddler,  rate  based  on  kind  of  goods. 

Pop  com 

Rendering 

Removal  of  dead  animals 

Shooting  gallery 

Skating  rmk 

Slaughterhouse 

Taxicab 

Theater  or  similar  amusement  place . 
Truck: 

1  truck 

Each  additional  truck 

Waste  collector 

Wrestling  match 


QUINCY. 


Auctioneer 1  year. 

Bowling,  each  alley 1  year. 

Common  victualer 1  year. 

Dance  hall 1  year. 

Employment  office 1  year. 

Gasoline: 

Original  license 1  year. 

Renewal 1  year. 

Hackney II  year . 

Ice  cream,  confectionery,  soda  water,  andfruit,  sale 

of,  on  Sundays 1  year. 

Job  wagon 1  year. 

Junk:  j 

Collector I  1  year. 

Shop 1  lyear. 

Milk  dealer 1  year. 

Moving-picture  house i  1  year. 

Peddler,  rate  based  on  kind  of  goods 1  year. 

Pool,  each  table 1  year. 


SALEM. 


Auctioneer 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

Builder 

Common  victualer 

Drain  layer 

Gasoline 

Hack  or  passenger  automobile 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Sundays 

Intelligence  office 

Jitney,  rate  based  on  seating  capacity 

Job  wagon 

Junk: 

Collector 

Dealer 

•  Fired  by  mayor. 


$2.00 
10.00 
1.00-2.5. 00 
1.00 
.5.00 
1.00 


1  year... 
1  year... 
1  year... 

1  year... 
1  year... 
1  year. . , 
1  day.. . 
1  day... 
1  year... 

1  year... 
1  year... 
1  year... 
1  year... 

1  year... 
1  year... 

1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year. . . 
1  day... 
1  year. . . 
1  year... 
lyear... 
1  year... 
1  year... 
1  year... 
lyear... 
1  year. . . 
1  year... 
1  year... 
1  year. . . 
1  year... 

1  year. . . 
1  year. . . 
1  year. . . 
1  day . . . 


(») 


$2.00 
.50 
.50 

5.00 
3.00 
5.00 
3.00 

10.00 

1.00 

.50 

1.00 

1.00 

1. 00 
1.00 


1.00 

.50 

2.00 

25.00 
1.00 
1.00 
1.00 
1.00 
1.00 
.50 
1.00 
.50 

50.00 
5. 00-25. 00 
1.00 
2.00 
1.00 
1.00 

25.00 
1.00 
1.00 

1.00 

.50 

15.00 

1.00 


$2.00 
5.00 
5.00 

15.00 
2.00 

2.00 

.50 

1.00 

5.00 
1.00 

10.00 

20.00 

.50 

15.00-25.00 

5.00-25.00 

6.00 


1  year. 
1  year. 
1  year, 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year, 
1  year. 

1  year, 
1  year. 


$2.00 
2.00 
2.00 
5.00 
1.00 
1.00 
5.00 
1.00 

1.00 

2.00 

15.00-25.00 

1.00 

5.00 
25.00 


82 


SPECIFIED  SOURCES  OF  REVENUE— MASSACHUSETTS. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


S  A  L  EM— Continued. 


Milk,  sale  of 

Night  soil 

Oleomargarine 

Pawnbroker 

Peddler,  rate  based  on  Idnd  of  goods. 
Soap  grease 


1  year... 
1  year... 
1  year... 
1  year. . . 
1  year. . . 
1  month 


$.50 

1.00 

.50 

50.00 

3. 00-25.00 

.50 


SOMERVILLE. 


Auctioneer 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

Common  victualer 

Detective,  private 

Drain  layer 

Driver 

Entertainment,  public 

Gasoline  tank: 

Original  license 

Renewal 

Grease  collector,  each  team 

Hackney  carriage 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of.  on  Simdays 

Innnolder 

InteHigence  office 

Job  wagon 

Job-wagon  stand 

Junk  collector 

Massage  or  manicure 

Melting  and  rendering 

Milk  dealer  or  peddler 

Oleomargarine  dealer 

Peddler,  rate  based  on  kind  of  goods 

Secondhand  dealer 

Slaughterhouse 

Street  musician 

Theater  or  other  amusement  place 

Transporting  liquors 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1      entertain- 
ment. 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


82.00 
2.00 
2.00 
2.00 

10.00 
1.00 
1.00 
1.00 


1.00 

.50 

2.  OO 

1.00 

5.00 

2.00 

2.00 

1. 00 

l.OO 

10.00 

1.00 

1.00 

.50 

.50 

1.00-25.00 

25.00 

1.00 

.50 

48.00 

1.00 


SPRINGFIELD. 


Auctioneer 

Bowling  alley 

Common  victualer 

Dance 

Dead  animals,  removal  of 

Detecti ve,  private 

Elevator  operator: 

Original  Ucense 

Kenewal 

Exhibition   

Express  wagon 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Simdays 

Innnolder 

Intelligence  olBce 

Massage  or  manicure 

Milk  dealer 

Oleomargarine  dealer 

Pawnbroker 

Peddler 

Ragpicker 

Secondhand  dealer 

Theater: 

Week  days 

Sundays". 


1  year 

1  year 

1  year 

1  night 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

Not  limited 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  day 


(') 


$2.00 
2.00 
5.00 
1.00 
1.00 

10.00 

1.00 
.50 

1.00 

5.00 

5.00 

2.00 

1.00 

.50 

.50 

60.00 

25.00 

3.00 

2.00 


'50.00-150.00 
•5.00-25.00 


TAUNTON. 


Auctioneer...                   

1  year 

S2.00 

Billiards  or  pool: 

25.00 

Each  additional  table .... 

1  year 

2.00 

2.00 

5.00 

1.00 

Ice  croam,  confectionery,  soda  water, and frmt,  sale 

1  year 

5.00 

2.00 

Job  wagon 

1  year 

1.00 

Junk: 

Collector. . 

1  year 

6.0O 

Dealer 

1  year 

2.00 

1  Rate  fixed  by  mayor. 

*  Basis  of  variationin  rates  not  reported. 


KIND  OF   BUSINESS  LICENSED. 


Period. 


License  rate. 


TAUNTON— Continued. 


$50.00 

Milk  dealer. 

1  year. 

.50 

1  year ,... 

1.00 

50.00 

Peddler,  rate  based  on  kind  of  goods 

1  year. 

10. 00-25. 00 

2.00 

WALTHAM. 


Auctioneer 

Automoliile  omnibus 

Barge,  passenger 

Bilhards  or  pool,  each  table 

BowUng,  each  alley 

Common  victualer 

Dance  hall 

Fniit  dealer 

Garage  or  gasoline 

InteHigence  office 

Job  wagon 

Junk  collector 

Milk  dealer 

Motor  boat 

Peddler,  rate  based  on  kind  of  goods 

Secondhand  dealer 

Theater,  concert  hall,  or  similar  amusement  place 

Transporting  liquors 

Wrestling 


1  year 
1  year 
1  year 
1  year 
1  year, 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 


WORCESTER. 


Ammunition  and  explosives: 

Original  license 

Renewal 

Auctioneer 

Ball  game 

Bowling  alley 

Concert 

Dance 

Detective,  private 

Dog  breeder: 

5  dogs  or  less 

More  than  5  dogs 

Fireworks: 

Retail 

Wholesale 

Garage  or  gasoline,  or  both: 

Original  Ucense 

Renewal 

Hack 

Hack  driver 

Ice  cream,  confectionery,  soda  water,  and  fruit,  sale 

of,  on  Siuidays 

IntclUgence  office 

It  inerant  musician 

Job  wagon 

Jimk  dealer 

Lecture 

Lunch  wagon 

Merry-go-round 

Pawnbroker 

Peddler,  rate  based  on  kind  of  goods 

Petrolevim: 

Original  license 

Renewal 

Pool  or  billiards 

Rag  collector 

Roller  skating 

Signs 

Slaughter  of  cattle 

Steamboat 

Theater 


$2.00 
1.00 
1.00 
1.00 
1.00 
5.00 
1.00 
5.00 
2.00 
2.00 
1.00 

25.00 

.50 

1.00 

1.00-25.00 

5.00 

25.00 
1.00 
1.00 


1  year 

1  year 

1  year 

1  season 

1  year 

1  day 

Iday 

1  year 

1  year 

1  year 

1  week 

1  week 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 

1  season 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

Not  limited 

1  year 

1  season 

Iday 


$1.00 

.50 

2.00 

15.00 

26.00 

l.CO 

.50 

10.00 

25.00 
50.00 

1.00 
5.00 

1.00 
.50 

1.00 
.50 

5.00 

10.00 

1.00 

1.00 

10.00 

..W 

100.00 

25.00 

50.00 

5.00-25.00 

1.00 

.50 

20.00 

2.0O 

.50 

1.00 

1.00 

1.00 

1.00 


3. — General  license  taxes. 

No  general  license  taxes  are  imposed  by  Massachusetts  cities. 

4. — License  taxes  on  dogs. 

Annual  licease  taxes  on  dogs  are  levied  by  cities  of  Massachusetts, 
as  follows:  Boston  and  Chelsea,  males  $2,  and  females  $5;  Worcester, 
males  and  females  $1. 


SPECIFIED  SOURCES  OF  REVENUE— MICHIGAN. 


83 


MICHIGAN. 


1. — Special  Assessments. 
a. — For  public  improvements. 

Of  Michigan's  eight  cities  of  30,000  iiihabitiints  and  over,  Grand 
Rapids,  Jackson,  Kalamazoo,  and  Saginaw  levy  the  entire  cost  of 
street  opening  upon  tlie  benefited  property  as  special  aesessmenta; 
Detroit  levies  assessments  for  85  per  cent  and  Flint  for  75  per  cent 
of  the  costs  for  the  same  piu-pose.  Grand  Rapids,  Kalamazoo 
Lansing,  and  Saginaw  assess  against  the  benefited  property  the  full 
cost  and  Flint  75  per  cent  of  the  cost  of  grading  streets. 

All  cities  of  Michigan  levy  upon  benefited  property  for  paving 
streets  and  alleys;  Detroit,  Flint,  Grand  Rapids,  Jackson,  Kala- 
mazoo, and  Saginaw  assessing  the  entire  cost.  Bay  City  70  per  cent, 
and  Lansing  Gfij  per  cent  of  the  cost. 

Bay  City  assesses  70  per  cent  of  the  cost  of  paving  alleys,  lajdng 
sidewalks,  and  setting  curbs;  the  other  cities  assess  the  entii'e  cost 
against  benefited  property. 

Bay  City  and  Grand  Rapids  levy  against  the  property  owners 
100  per  cent,  Flint  75  per  cent,  and  Lansing  S3J  per  cent  of  the 
costs  of  trunk  sewers,  and  Saginaw  assesses  for  such  sewers  the 
estimated  cost  of  a  12-tnch  lateral. 

All  the  Michigan  cities  reported  levy  special  assessments  for 
building  lateral  sewers  ranging  from  75  per  cent  of  the  cost  to  the 
entire  amount.  Flint  taxes  the  property  owner  75  per  cent  and 
Lansing  8:3J  per  cent  of  the  costs.  The  other  cities  levy  a  special 
assessment  for  the  entire  cost  of  the  construction  of  lateral  sewers. 

b. — For  public  services. 

No  special  assessments  for  public  services  are  le\'ied  except  that 
in  Flint  the  cost  of  making  water  and  sewer  connections  is  charged 
to  the  property  owner  and  collected  as  special  assessment  taxes. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

(I. — Collected  without  issu£  of  license. 

No  business  taxes  are  collected  without  issue  of  license  in 
Michigan. 

6. — Collected  u'ilh  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF   BUSINESS  LICENSED. 


Period. 


License  rate. 


BAYCITV. 


Animals  on  street,  exhibition 

Auctioneer 

Building  mover 

Carnival,  street 

Circus,  rate  based  on  admission  charge.. 


Concert,  under  canvas.. 
Dog  and  pony  show  — 


Dray,  public: 

I-horse 

2-horse 

Exhibition,  not  otherwise  licensed. 
Hawker  or  peddler 


Huckster 

Junk  shop 

Medicine  vender.. 


Milk 

Panorama,  etc.. 


Plumber 

Sample  distributor,  medicine  or  merchandise: 
1  person  with  vehicle 


Each  additional  person. 
Each  person  on  foot 


Iday 

1  day 

1  year 

1  week 

Iday 

Each  addi- 
tional day. . 

1  week 

Iday 

1  day 

Each  addi- 
tional day. 


1  year 

I  year 

1  day 

6  months. . 

Iday 

1  year 

1  year 

1  week . . . . 

1  day 

1  year 

1  week 

1  day 

I  year 


1  day 

Each  addi- 
tional day. . 

1  day 

Each  addi- 
tional day.. 

1  day 

Each  addi- 
tional day. 


S2.00 

15.00 

10.00 

100.00 

25.00-100.00 

12.00-75.00 

30.00 

10.00 

10.00 

5.00 


2.50 

5.00 

'25.00-100.00 

10.00 

1.00 
20.00 

3.00 
50.00 
10.00 

1.00 
10.00 

2.00 

5.00 


3.00 


1.00 
LOO 


.50 
1.00 


.50 


>  At  the  discretion  of  the  mayor. 


KIND  or  BUSINESS  UCENSED. 


License  rate. 


BAY  CITY— Continued. 


Street  vender 

Striking  machine,  lung  tester,  etc 

Trader,  transient 

Vehicle  tor  hiie,  rate  based  on  number  of  horses. . . 
Whirligig,  etc 

Trader,  transient 

Vehicle  for  hire,  rate  based  on  number  of  horses. . 
Whirligig,  etc 


I  day.. 
1  week 
1  day.. 
1  day.. 
1  year. 
1  week 
1  day.. 
1  day  . 
lycar. 
1  week 
1  day. 


DETROIT. 


Auctioneer 

Baker 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

Cement  block,  manufacturer 

Cigarette  dealer 

Circus,  admission  35  cents  and  over 

Concert 

Dance  hall 

Detective ,  private 

Driving  cattle 

Engineer: 

First  and  second  class 

Third  and  fourth  class 

Entertainment,  not  otherwise  licensed 

Ferrvboat: 

fietroit-Canada 

Belle  Isle 

Fireman  or  boiler  operator 

Hand  organ 

Ice  wagon 

Inflammable  liquids,  use,  sale,  or  storage: 

Druggist  or  otherretail  dealer 

Dry  cleaner 

Garage,  pul^lic— 

Unlimited  size 

With  2,000  square  feet  of  floor  space  or  less. 

Gasoline ,  retail,  each  service  pump 

Gasoline  tank,  rate  based  on  capacity 

Jobber 

Manufacturer 

Motion-picture  Alms,  storage 

Motor  vehicle, repair  shop 

Paint  and  oil,  dealer  or  painter 

Spotter 

Junk: 

Dealer 

Shop 

Launch 

Loans,  mortgage ,  or  salary 

Lodging  house 

Lunch  wagon,  night 

Meat: 

Shop 

Peddler 

Merry-go-roimd 

Milk: 

Wagon 

Store  or  depot 

Moving  pictures 

Museum ._ 

Nickelodeon -' 

Observation  stand 

Pawnbroker 

Peddler: 

Cart .  hand  or  1-horse 

2-horse 

Foot 

Ice-cream 

Stand  in  street,  or  wagon 

Phonographic  exliibit 

Pool  room ,  each  table 

Porter  or  nuiner 

Produce  dealer 

Rendering 

Restaurant 

Roller  coa-ster 

Secondhand  store 

Shooting  gallery 

Show  and  menagerie,  combined 

Slaughterhouse 

Street  band 

Taxieab 

Taxicab  driver 

Theater 

Novelty 

Penny  exhibit 

Ticket  broker 

Truck 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

Each  addi- 
tional day. 

1  day '-  - 

Each  addi- 
tional day. 

1  year ". . 

1  year 

lyear 


1  year 

1  year 

1  day 

Each    a  d  d  i  - 
tional  day. 


year, 
year, 
year, 
year, 
year. 

year, 
year. 

year, 
year, 
year, 
year, 
year. 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
year. 

year, 
year, 
year. 
year, 
year, 
year, 
year. 


year 

year 

day 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

-  day 

Each  a  d  d  i  - 

tional  day. . 

year ". .. 

year 

year 

year 

year 

year 

year 

year 

year 


tlO.OO 
6.00 

i.oe 

10.00 

2.  60-.5. 00 

3.0O 

1.00 

10.00 

2. 50-5. 00 

3.00 

1.00 


810.00 
.50 
6.00 
6.00 
2.00 
1.00 

150.00 

100.00 
10.00 

5.00 
20.00 
50.00 

1.00 

3.00 
2.00 
6.00 

1.00 

250.00 

150.00 

2.00 

5.00 

2.00 

1.00 
10.00 

10.00 

5.00 
10.00 
1.OO-.3.0O 
25.00 
10.00 
10.00 
5.00 
2.00 
5.00 

1.00 

6.0O 

10.00 

200.00 

10.00 

50.00 

.50 
40.00 
25.00 

2.00 
1.00 
25.00 
60.00 
50.00 
100.00 
200.00 

10.00 

20.00 
1.00 

20.00 
5.00 

60.00 
6.00 
6.00 
100.00 
2.00 
l.OO 

60.00 
200.00 

25.00 
300.00 

150.00 
2.00 
5.0^ 
6.00 
1.00 

100.00 

25.00 

1.00 

25.00 

1.00 


84 


SPECIFIED  SOURCES  OF  REVENUE— MICHIGAN. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


DETROIT— Continued. 


Undertaker 

Vehicle  driver: 

Nonresident 

Resident 

Vehicles,  horse-drawn: 

Dirt  wagon 

Dray,  express  wagon,  manure  wagon,  or  furni- 
ture van 

Passenger 

Vender,  itinerant 

Zoo  garden 


1  year. 

1  year, 
1  year. 

1  year, 

1  year 
1  year 
1  year 
1  year 


FLINT. 


Billposter  or  bill  distributor 

Circus: 

•With  menagerie 

Without  menagerie 

Side  show,  each 

Bravman  or  expressman: 

With  1  horse 

With  2  horses 

Express,  for  delivering  liquors 

Hack 

Icecream,  pop  com,  chewing  gum,  candy,  peanuts, 
fruits ,  lemonade ,  e  tc . : 

From  stand 


From  wagon. 


Jitney  bus,  driver: 

With  5-passenger  car 

Each  additional  passenger  capacity 

Junk: 

Dealer 

Peddler 

Menagerie,  without  circus 

Merry-^o-round,  Ferris  wheel,  or  scenic  railway,  30- 
day  limit 


1  year. 

1  day.. 
1  day.. 
1  day.. 

1  year. 
1  year. 
1  year. 
1  year. 


1  year 

6  months.. 
3  months.. 
1  month... 

1  week 

1  day 

1  year 

6  months.. 


1  year. 
1  year. 


1  year. 
1  day . . 
Iday.. 


Milk: 

Wagon 

Store 

Museum,  or  exhibition  of  natural  or  artificial  curi- 
osities, IfWay  limit 


Pawnbroker 

Peddler  or  hawker: 

Foot,  each  day  up  to  the  sixth.. 


Vehicle,  each  day  up  to  sixth. 


Plumber: 

Journeyman 

Original  license 

Renewal 

Shooting  gallery 

Show,  tramcd  animal  or  other,  under  canvas 

Skating  rink 

Taxicab 

Theater,  opera  house,  moving  picture,  etc.,  rate 
based  on  seating  capacity , 

Transient  trader,  selling  at  auction 

Vaudette,  penny  arcade,  picture  machine,  or  pho- 
tographic amusement 


1  day 

Each       addi- 
tional day. . 


1  year. 
1  year. 


1  day 

Each       addi- 
tional day. . 
lyear 


Iday 

Each       addi- 
tional day. . 
1  day 

Each       addi- 
tional day.. 


1  year. 
1  year. 
1  year. 
1  year. 
1  day.. 
1  year. 
1  year. 


1  year. 
Iday.. 

1  year. 


S5. 00 

100. 00 
1.00 

.50 

1.00 

5.00 

100. 00 

25.00 


S25. 00 


150.  00 

100.00 

10.00 

1.00 

1.60 

1  ion.  00 

10.00 

8.00 
5.00 
4.00 
3.00 
2.00 
1.00 
8.00 
5.00 

50.00 
10.00 

100.00 

5.00 

60.00 

3.00 

LOO 

S.OO 
LOO 

5.00 

1.00 
>50.00 

3.00 

2.00 
5.00 

3.00 

0.50 
2.00 
LOO 
10.00 
25.00 
25.00 
25.00 

50.00-150.00 
15.00 


KIND  OF   BU.SINES3  LICENSED. 


GRAND  RAPIDS. 


Architect 

Auctioneer 

Auto  or  taxicab,  service  fromstreet  stand.. 
Badgos  and  pennants 


Baked  good  s ,  retail : 

From  basket 

From  handcart.. 
From  wagon 

Balloons,  toy 


Batteries,  electric 

Billiards. pool,  pigeonhole,  or  Manhattan, each  table. 
Billposting  or  painted  signboard  business,  all  or 

either 

Birds 


Book  agent,  except  magazines  and  periodicals . 

Bowling  or  box  ball,  each  bed 

Bric-a-brac  and  statuary 


1  year 

1  year 

1  year 

1  month.. 
1  week... 
1  day 


1  year.. 
1  year.. 
1  year.. 
1  week . 
I  day . . 
1  week . 
1  year.. 


1  year 

1  month.. 

1  day 

1  year 

1  week... 

1  year 

1  month., 
1  week . . . 
1  day 


15.00 

100.00 

5.00 

10.00 

3.00 

1.00 

1.00 
3.00 
5.00 
6.00 
1.00 
5.00 
10.00 

100.00 

5.00 

1.00 

25.00 

5.00 

10.00 

10.00 

5.00 

1.00 


GRAND  RAPIDS— Continued. 


Brooms 

Building  mover . 
Card  writer 


Cement  block  manufacturer 

Cement  (mending),  paste,  or  polish,  all  or  either.. 


Chameleon . 


ChaufTeur  or  driver  of  motor  bus. 
Cigars 


Circus,  menagerie,  museum,  panorama,  or  show, 
rate  based  on  admission  charge 

Clothing,  overcoats,  suits,  raincoats,  dress  goods, 
shirt-waist  patterns,  shawls,  silk  goods,  kimonos, 
underwear,  table  linen,  napkins,  laces,  embroid- 
eries, cloth,  cashmere,  draperies,  rugs,  or  lace 
curtains,  all  or  any 

Coat  hangers 


Cutlery  and  razors.. 


Detective  agency,  8  employees  or  less 

Each  additional  employee 

Dry  goods,  not  otherwise  licensed,  from  satchel  or 
pack.... 


Dry  goods  notions . 


Dyehouse  or  dry-cleaning  establishment . 
Eatables,  not  otherwise  licensed 


Entertainment,  exhibition,  concert,  public  match 
or  contest,  in  tent  or  building 


Explosives,  except  fireworks,  kept  or  stored  in 

building 

Farm  produce  and  string  butcher,  wholesale 

Feather  renovator 

Fish: 

From  handcart  or  basket 

From  wagon 

Fish  market 

Flowers  and  plants,  except  huckster,  each  wagon. 
Furs,  fur  coats,  fur  rugs 

Garage,  public 

Gasoline,  naphtha,  and  oil: 

General  dealer 

Retail,  each  wagon 

Wholesale,  each  wagon 

Gum 


Hair  goods 

Hotel,  r.ate  based  on  charge  per  day 

Huckster,  butter,  eggs,  fruit  and  Vegetables,  flow- 
ers and  plants; 
From  handcart  or  basket 


From  wagon.. 


Ice  cream  manufacturer: 

Retail 

Wholesale 

Ice  cream,  soft  drinks,  peanuts,  pop  corn,  crispetta, 
or  candv,  all  or  any: 

From'  basket 


May  be  prorated;  minimum,  325.         '  May  be  prorated  ;  minimum,  $5. 


From  stand,  cart,  or  wagon.. 
Jewelry,  not  otherwise  licensed . . 


Junk: 

Collector,  with  wagon,  sack,  or  cart 

Dealer,  with  yard  or  building 

Kitchen  utensil,  fate  based  on  selling  price. 

Loan  agency , 

Lod.ging  or  rooming  house 

Lunch  room,  counter,  or  stand 


Limch  wagon,  night 

Market,  other  than  city  market,  for  hay,  wood, 

or  straw 

Meat; 

Dealer,  string  butcher 

Same,  packing-house  agency  or  meat  boxes, 
wholesale 

Market,  retail 

Wagon 

Medicine,  salve,  or  ointment,  sale  of; 

On  foot 


From  stand  or  wagon.. 


1  year 

1  month.. 

1  year 

1  month.. 
1  week . . . 

lyear 

1  month., 
1  week... 

1  day 

1  week... 

1  day 

1  year 

1  week , . . 
Iday 


1  day.. 


1  week . . . 
I  day.... 

1  year 

1  month., 

1  day 

1  month., 
I  week . . . 

1  day 

1  year 

1  year 


1  year 

1  month.. 
1  month.. 
1  week . . . 

1  day 

1  year 

1  year 

1  month.. 


1  week . 
1  day... 

1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  week . 
1  day... 
1  year.. 


1  year 

1  year 

1  year 

1  month., 
1  week... 
1  month., 
1  year 


1  year 

1  month.. 

1  year 

1  month.. 


1  year. 
1  year. 


1  year 

1  month., 

Iday 

1  year 

I  month.. 

1  day 

1  year  — 
1  month. , 
1  week... 
Iday 


1  year 

1  year 

1  month., 

1  year 

1  year.... 

1  year 

1  day 

1  month. 


1  year. 

1  year. 

1  year. 
1  year. 
1  year. 


1  month.. 

Iday 

1  month., 
1  week  - . . 
1  day 


Period.         License  rate. 


85.00 
1.00 

50.00 

10.00 
5.00 

10.00 
5.00 
2.00 
1.00 
3.00 
LOO 
0.60 

10.00 
3.00 

30.00-125.00 


15.00 
5.00 

10.00 
3.00 
LOO 

10.00 
5.00 
2.00 

25.00 

10.00 

60.00 

10.00 

5.00 

3.00 

1.00 

10.00 

30.00 

6.00 

25.00 
10.00 

30.00 
5.00 
10.00 

5.00 
8.00 
8.00 
3.00 

25.00 
6.00 

10.00 

100.00 
5.00 
10.00 
6.00 
2.00 
10.00 
10. 00-50. 00 


16.00 

S.OO 

30.00 

10.00 

5.00 
10.00 


15.00 
3.00 
1.00 

30.00 

6.00 

1.00 

200.00 

25.00 

10.00 
6.00 

5.00 

25.00 

5.00-10  00 

50.00 

10.00 

5.00 

1.00 

10.00 

75.00 

5.00 


2.5.00 

5.00 

15.00 

.■i-flO 

1.00 

25.00 

10.00 

2.00 

SPECIFIED  SOURCES  OF  REVENUE— MICHIGAN. 


85 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


GRAND  RAPIDS— ConUnued. 


Medicine,  salve  or  ointment,  sale  of — Continued. 
With  show  or  entectainment 


Medicine  samples 

Merry-go-roimd  or  carousel 

Milk,  cream,  or  buttermilk,  sale  of: 

From  can  carried  by  liand  or  from  hou.se.. 


From  handcart . 
From  dairy,  creamery,  milk  depot,  or  wagon . 
Motion-picture  show  or  vaudeville 


Motor  or  jitney  bus,  each  p.assenger  capacity. 
Museum,  not  connected  with  circus 


Music,  sheet 

Mu.sical  macliine,  automatic,  except  88-note  piauo 

pla ver 

Novelties 


Optical  goods. , 


Pa^rnbroker. 
Peddler: 
On  foot.. 


From  wagon.. 


Pens  and  pencils . 
Perfume 


Photographer  on  public  highway,  each . 
Phrenologist 


Picture  machine,  automatic 

Player  piano,  automatic,  8S-note  . 
Restaurant  or  eating  house 


Rink,  roller. . 
Runner. 


Scales  hay 

Secondhand  dealer. 
Shoe-shining  stand . 
Shoo  ting  gallery 


Sign  tacking 

Sla*  machine,  automatic,  each 

Slot  machines,  automatic,  gi;ouped  in  tent  or  building 

Soap 


Stand,  not  otherwi^  licensed.. 


Stationery. 


Theater,  rate  based  on  seating  capacity  . 

Transient  trader 

Umbrellas 


Vacuum  or  compressed-air  cleaner  on  wagon. 
Vehicles,  horse-drawn: 

Dray,  express  wagon,  or  hack 

Express,  nonresident 


1  month. 
1  week... 

1  day 

1  day 

1  montii.. 
1  week... 


1  year 

1  .vear 

1  year 

1  year 

1  month.. 

1  year 

1  year 

1  month.. 
1  week . . . 
1  month.. 


1  year 

1  week... 

1  day 

1  year 

1  month.. 
1  week... 

1  day 

1  year — 


1  year 

1  month.. 

Iday 

1  year 

1  month.. 
1  week... 

1  day 

1  month.. 

1  year 

1  month.. 

1  day 

1  week . . . 

1  day 

1  year 

1  week... 

1  year 

1  year 

1  year 

Iday 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear.... 
1  week... 

1  year 

lyear 

1  year 

1  week . . . 

lyear 

1  month . 

1  day 

1  year 

1  month. 
1  week... 

Iday 

1  month. 

1  day 

1  year 

1  day 

1  week... 

Iday 

1  year 


lyear. 

1  year. 


$50.00 
20.00 
5.00 
1.00 
2.1.00 
10.  OO 

1.00 

2.00 

5.00 

150.00 

15.00 

13.50 

150.00 

50.00 

15.00 

10.00 

3.00 

5.00 

1.00 

50.00 

10.00 

5.00 

2.00 

50.00 

25.00 

5.00 

1.00 

50.00 

10.00 

5.00 

2.00 

1.00 

25.00 

5.00 

1.00 

5.00 

1.00 

100.00 

10.00 

3.00 

5.00 

5.00 

1.00 

100-00 

15.00 

2.00 

25. 00 

5.00 

200.00 

10.00 

25.00 

3.00 

75.00 

10.00 

20.00 

3.00 

1.00 

50.00 

10.00 

5.00 

l.OO 

5.00 

1.00 

100.00-150.00 

5.00 

5.00 

1.00 

10.00 

2.50 
25.50 


KIND  or  BUSmKSS  LICENSED. 


Period. 


License  rate. 


JACKSON. 


Auctioneer 

Billiards  or  pool,  each  table 

Bill  posting  or  bill  distributing,  each 

Bill  posting,  tacking  or  distributing  bills  or  samples, 

etc 

Bowling  or  box  ball,  each  alley 

Circus  or  show,  transient,  rate  based  on  admission 
charge; 

With  extra  cHarge  for  reserved  seats 

Each  additional  day 

Without  extra  charge  fur  reserved  seats 

Each  additional  day 

Drain  layer 

Electrical  contractor , 

Farm  produce,  etc.,  subselling  at  retail: 

In  public  place,  from  door  to  door,  etc 

If  orders  are  taken  to  be  filled  later  from  tem- 
porary stand,  railroad  car,  etc 

Garbage  collector,  if  for  hire 

If  not  fur  hire 

1  Maximum,  $50. 


1  year... 
1  year... 
lyear... 

1  year... 
1  year. . . 

1  day... 
Iday... 
1 dav . . . 
Iday... 
1  year... 
1  year. . . 

1  year. . . 
1  month 
1  day . . . 

1  year. . . 
1  week . . 
Iday... 
1  year... 
1  year... 


$10.00 
2.50 
15.00 

25.00 
2.50 


60.00-175.00 

12.00-  35.00 

35. 00-100. 00 

7. 00-  20. 00 

10.00 

12.00 

50.00 

10.00 

1.00 

50.00 
10.00 

2.00 
50.00 

1.00 


JACKSON— Continued. 


Gasoline,  filling  station 

House  mover 

Jitney,  rate  based  on  seating  capacity. 
Junk  shop  or  dealer 


Merchant,  transient 

Milk  and  cream; 

W  agon 

Store 

Money  lender 

Patent-medicine  sliow 

Pawnbroker  and  loan  agent 

Peddler,  merchandise,  other  than  farm  produce. 


Plumber 

Pop  com  stand 

Scales,  public 

Scavenger 

Shooting  gallery 

Skating  rink,  roller 

Theater,  or  moving-picture  show,  rate  based  on 

seating  capacity 

Vehicle,  horse  or  motor  drawn,  except  jitney 


1  year 

1  year 

1  year 

1  year 

1  month. 
1  day 


1  year 

1  year 

1  year 

Iday 

1  year 

I  year 

1  month . 
1  week . . . 

1  day 

lyear 

lyear 

lyear 

1  year 

lyear 

1  month. 

1  day 

1  year 

1  month. 
1  day 


1  year, 
lyear. 


$12.00 
5.00 
12.00-24.00 
&.00 
l.OO 
15.00 

10.00 

1.00 

50.00 

25.00 

50.00 

50.00 

12.00 

5.00 

1.00 

10.00 

150.00 

50.00 

5.00 

25.00 

5.00 

1.00 

25.00 

5.00 

LOO 

25.00-75.00 
5.00 


KALAMAZOO. 


Auctioneer 

Bill  distributor 

BilUards  or  pool,  each  table 

Billposter 

Bowling  alley 

Circus 

Drav; 

Horse-drawn,  for  hire 

Motor,  fur  hire 

Garbage  collector 

Hack 

Huckster 

Hotel 

Junk  dealer 

Meat  and  fish 

Merchant,  itinerant,  limit  30  days 

Merrv-go-round 

Milk: 

Dealer 

Peddler 

Pawnbroker 

Peddler 

Restaurant 

Scavenger 

Shooting  gallery 

Show,  rate  based  on  admission  charge 

Taxi 

Theater 


lyear. 
1  year. 
1  year. 
1  year. 
1  year. 
1  day. 

1  year 
1  year, 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
Iday 
1  year 

1  year, 
1  year, 
lyear, 
1  year 
1  year 
1  year 
1  year 
Iday. 
1  year 
1  year 


$25.00 
8.00 
5.00 
20.00 
10.00 

isaoo 

3.00 
6.00 

10.00 
4.00 

20.00 
2.00 
5.00 
2.00 

15.00 

20.00 

5.00 
2.00 

50.00 
5.00 
2.00 
5.00 

20.00 

50.00-100.00 

6.00 

50.00 


LANSING. 


Auctioneer , 

BilUards  and  pool: 

liable 

Each  additional  table 

Canvassing 

Carnival 

Chauffeur 

Chimney  sweep 

Circus,  menagerie,  or  combined  show,  including 
concert  or  1  side  show: 
.\dmission  over  25  cents 

Show  or  exhibition  not  otherwise  specified 

Admission  25  cents 

Additional  for  each  concert  or  side  show. . . 
Admission  less  than  25  cents 

Additional  for  each  concert  or  side  show... 

Concert  under  canvas,  not  connected  with  circus  or 

menagerie 

Drain  layer 

Dray .  rate  based  on  number  of  horses  used 

Electrician 

Exhibition: 

Panorama,  diorama,  statuary,  paintings,  etc... 

Animals,  on  streets 

Huckster 

Jitney,  each  passenger  capacity 


1  year 

1  day 

Each  addition- 
al day 

lyear 

1  year 

1  year 

Iday 

1  week 

1  day 

lyear 

1  year 

Iday 

2  days 

Iday 

2  days 

1  day 

2days 

Iday 

Iday 

2days 

Iday 

1  week 

1  day 

1  year 

1  year 

1  year 

1  year 

1  week 

1  day 

1  day 

1  year 

1  year 


$25.00 
10.00 

3.00 

3.00 

1.00 

20.00 

2.00 

500.00 

100.00 

1.00 

5.00 


200.00 

350.00 

100.00 

175.00 

50.00 

85.00 

5.00 

25.00 

37.00 

4.00 

30.00 

10.00 

5.00 

1.00-5.00 

25.00 

20.00 
10.00 
2.00 
2.00 
3.00 
6.00 


86 


SPECIFIED   SOURCES  OF  REVENUE    MINNESOTA. 


KIND  OF  BUSINESS  LICENSED, 


Period. 


License  rate. 


LANSING— Continued, 


Junk  dealer 

Meat 

Medicine  vender,  with  music 

Merchant,  transient 

Milk,  bought  for  resale 

Moving  pictures  in  vaudette,  arcade,  or  auditorium 


Pawnbroker  or  money  lender.. 
Peddler,  on  foot 


Plumber 

Secondhand  store 

Taxicabs  and  hacks,  rate  based  on  number  used. 

Telescope,  lung  tester,  striking  machine,  etc 

The^ater 

Vender 

WliirUgig  or  sea  wave,  operating 


SAGINAW. 


Auctioneer 

Badges  and  souvenirs 

Balloons,  toy,  etc 

Boxing,  sparring,  or  wrestling 

Carnival 

Chauffeur 

Circus,  rate  based  on  admission  charge 

Dray: 

Single,  including  motor  vehicle  up  to  20  horse- 
power   

Double 

Electrician 

Employment  agency 

Engineer,  stationary: 

Original  license 

Renewal 

Exiul>ition,  statuary,  pictures,  or  freaks,  etc 

Ferris  wheel 


Fireman,  stationary; 

Original  license 

Renewal 

Grocer 

Hand  organ,  unless  operator  is  blind  or  crippled . 

House  mover 

Huckster: 

1  horse  or  1  man 

Each  additional  horse  or  man 

Ice  cream: 

Cart 

Wagon 

Lung  tester 

Meat: 

Wholesale 

Retail 

Merry-go-round 


lyear 

1  year 

1  week 

1  day 

1  day 

1  year 

1  year 

1  week 

1  day 

lyear 

1  year 

1  day 

1  year 

lyear 

lyear 

1  day 

1  year 

1  year 

1  week 

Iday 

1  year 

1  year 

1  day 

1  exhibition 

1  week 

1  year 

Iday 

1  year 

1  year 

1  year 

lyear 

lyear 

1  year 

1  week 

1  week 

Iday 

1  year 

1  year 

1  year 

1  month 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year , 

1  year 

1  year 

1  week 

1  day 


$1,00 

1,00 

7.5, 00 

1,5. 00 

25.00 

1,00 

2,5,06 

3,00 

1,00 

50,00 

1,5,00 

2,00 

5,00 

5,00 

2, 00-10. 00 

3,00 

50,00 

25,00 

33,00 

10.00 


$25. 00 
2,00 
2,00 
3,00 
62. 50 
1,00 
50, 00-100, 00 


3,00 

5.00 

1,00 

10,00 

2,00 
1,00 
10,00 
3,00 
1,00 

2,00 
1,00 
1.00 
5.00 
15,00 

25,00 
5,00 

1.50 
3.00 
1.00 

5,00 
1.00 
3.00 
1.00 


KIND  OF  BUSINESS  UCEN3ED. 


Period, 


License  rate. 


SAGINAW— Continued. 


Milk  dealer 

Money  lender 

Moving  pictures 

Peddling; 

Clothes 

Dry  goods 

Fruits  and  vegetables,  pushcart 

Furs 

Merchandise  on  street 

Picture  frames  or  spectacles 

Toys,  etc 

Plumber 

Pop  com  and  peanuts 

Rag  babies 

Restaurant 

Ring  throwing 

Scissors  grinder 

Shooting  gallery » 

Solicitor; 

For  merchandise,  not  specifically  mentioned. 

Pictiu-e  enlargement 

Striking  machine 

Theater,  regular  or  vaudeville 

Umbrella  mender 

Vehicle,  public 

Vending  machine 

Wienerwurst  or  hamburger,  wagon 


1  year... 
1  year... 
1  "year. . . 

1  year... 
1  day-. . 
1  year... 
1  day. ,. 
1  year.., 
1  year, . . 
1  day. . . 
1  day. . . 
1  year... 
1  month 
1  month 
1  year... 
1  year. , , 
1  day, .. 
1  year... 
Iday. . . 
1  year... 
1  month 
1  year, . . 

1  year. . . 
1  month 
1  week. . 
1  day. .  - 
1  month 
1  year. . . 
lyear... 
1  year... 
1  month, 
1  year... 
1  year... 
1  year. . . 


$2,00 
50,00 
15.00 

25.00 
3.00 

25.00 
3.00 

20,00 

100,00 

5,0fl 

2,00 

15,00 
2.50 
2.  SO 
5.00 
1.00 
2.00 
1.00 
1.00 

10.00 
1.00 

15.00 

50.00 

20.00 

10.00 

3.00 

S.OO 

1.00 

60.00 

10.00 

1.00 

5.00 

5.00 

1.00 


3, — General  business  taxes. 

Grand  Rapids  collects  a  temporary  automobile  license  tax  of  $1 
for  each  automobile,  good  for  10  days,  which  is  presumed  to  be 
about  the  length  of  time  required  to  secure  a  state  license.  When 
a  state  license  is  secured  this  tax  is  refunded. 

Kalamazoo  taxes  bicycles  50  cents  each  per  year.  No  other 
Michigan  city  reported  general  license  taxes. 

4, — License  taxes  on  dogs. 

Dog  license  taxes  are  collected  by  the  different  cities  at  the  fol- 
lowing rates,  each,  per  year: 

Bay  City,  Detroit,  and  Saginaw,  males  $1,  and  females  .$2;  Grand 
Rapids,  Jackson,  and  Lansing,  males  $1,  and  females  $3;  Flint, 
males,  $1,.50  and  females  $3;  Kalamazoo,  males  $2,  and  females  $5. 


MINNESOTA. 


1. — Special  assessments. 

a. — For  public  improve7nents. 

The  entire  cost  of  opening,  grading,  and  paving  streets,  setting 
curbs,  constructing  sidewalks  and  paving  alleys  is  assessed  against 
the  benefited  property  in  each  of  the  three  cities  ha\-ing  a  popula- 
tion of  over  30,000,  The  entire  cost  of  trunk  and  lateral  sewers  in 
Duluth  and  St,  Paul,  and  of  lateral  sewers  in  Minneapolis,  if  the 
amount  does  not  exceed  $1,.50  per  front  foot,  is  assessed  against  the 
benefited  property.  The  cost  of  water  main  extensions,  pr(j\-ided 
the  cost  does  not  exceed  90  cents  per  front  foot  in  Minneapolis  and 
$1  in  St,  Paul,  is  assessed  against  the  benefited  property.  In  Du- 
luth 8  per  cent  of  the  cost  of  the  extension  of  both  water  and  gas 
mains  is  assessed  against  the  benefited  property  annually  for  a 
period  not  exceeding  1.5  years,  but  such  assessments  are  deemed  to 
have  been  fully  paid  whenever  the  gross  receipts  from  rates  in  any 
year  shall  equal  or  exceed,  for  water,  one-half  the  cost  and,  for  gas, 
one-third  of  the  cost  of  such  extensions.  In  Minneapolis  the  cost 
of  park  improvements  is  assessed  against  the  benefited  property 
and  the  cost  of  parkways  in  streets  against  the  abutting  property, 

b. — For  public  services. 

The  cost  of  sprinkling  streets  is  assessed  against  the  benefited 
property  in  each  of  the  three  cities  reported  in  Minnesota. 


The  cost  of  repairing  sidewalks,  oiling  parkways,  and  plant- 
ing trees  along  parkways  in  Minneapolis,  and  of  trimming  trees 
and  cutting  grass  in  St.  Paul  is  assessed  against  the  benefited 
property. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 
a. — Collected  without  issue  of  license. 

In  each  city  the  state  collects  on  the  gross  premiums  of  foreign 
fire  insurance  companies  a  tax  of  2  per  cent  which  is  paid  into  the 
firemen's  relief  fund  of  the  city  in  which  collected. 

A  tax  of  5  per  cent  in  St,  Paul  is  levied  on  the  gross  earnings  of 
trust  companies  and  of  public-service  corporations  other  than  street 
railways. 

In  Minneapolis  there  is  levied  a  tax  of  one-foiu'th  of  1  mill  on  each 
bushel  of  wheat  and  flaxseed  and  one-eighth  of  1  mill  per  bushel  on 
all  other  grain  received  or  handled  in  elevators, 

6. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of 
business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


SPECIFIED  SOURCES  OF  REVENUE— MINNESOTA. 


87 


KIND  or  BCSINESS  LICENSED. 


Period. 


License  rate. 


DULUTH. 


Auction 

Auctioneer 

Billiards  or  pool,  each  tabic 

Billposter 

Bowling,  each  alley 

Canvasser 

Cigarettes 

Circus,  rate  based  on  number  of  csrs. . . 

Dance  hall 

Dray,  rate  based  on  number  of  horses . . 
Employment  olfice: 

Men 

Women 

Conibmed 

Firearms, sale  of 

Garbage  collector 

Hack 

Hawter 

House  mover. 

Hotel 

Hotel  runner 

Jitney  and  taxi,  per  passenger  capacity 

Junk  col! ect or 

Loan  office 

Ueat  peddler 

Merry-go-round 

Moving-picture  operator 

Moving-picture  and  playgame  concerts. 

Pawnbroker 

Peddler: 

Foot 

Push  cart 

1  horse 

2  horses 

Plumber 

Scavenger 

Secondhand  dealer 

Shooting  gallery 

Skating  rink 

Transient  merchant 


1  month 

1  year 

1  year 

1  year 

1  year 

1  week 

1  day 

1  year 

I  day 

Each      addi- 
tional day... 

1  year 

1  year 


1  year 

1  year 

1  year 

1  year 

1  year 

1  jear 

Iday 

1  year 

1  year 

lycar 

1  year 

1  year 

1  year 

1  year 

6  months.. 
1  month... 

1  week 

1  year 

1  year 

6  months.. 
1  month... 

1  day 

1  year 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear 

1  month., 

1  year 

Iday 


MINNEAPOLIS. 


Athletic  association 

Auctioneer 

Baseball,  automatic 

Billiards  or  pool,  each  table. 

Bowlins.  each  alley 

Cigarettes 

Circus 


Dance  hall 

Dry  cleaner 

EmploATnent  agency 

Express,  rate  based  on  number  of  horses.. 
Hack: 

Auto 

2-horse 

Hospital 

Hotel- 


Hotel  runner 

Jitney 

Junk: 

Dealer 

Peddler 

Loans — Chattel  mortgage 

Moving  pictures,  rate  based  on  seating  capacity. 

Operator,  elevator 

Pawnbroker 

Peddler: 

Foot 

Pushcart 

Wa.gon 

Plumber: 

Original  license 

Renewal 

Restaurant 

Roller  rink 

Scavenger 

Secondhand  dealer 

Bhonting  gallery 

Small  show 


$100.00 

150.00 

5.00 

100.00 

5.00 

2.00 

1.00 

2.i.00 

23. 00-250. 00 

12.50-125.00 

5".  00 

2. 00-4. 00 

100.00 

75.00 

150. 00 

5.00 

5.00 

5.00 

10.00 

10.00 

5.00 

150.00 

1.50 

2.00 

25.00 

10.00 

60.00 

25.00 

10.00 

1.00 

50.00 

35.00 

30.00 

5.00 

125.00 

60.00 
60.00 
60.00 
90.00 
5.00 
5.00 
10.00 
75.00 
10.00 
50.00 
10.00 


1  year. 
1  year. 
1  year. 

1  year, 
lyear. 

2  years 
Iday.. 
2  days. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year, 
lyear. 
1  year. 
lyear. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year . 
1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year, 
lyear. 
1  year. 
1  year. 
1  week 


$125. 00 

190.00 

25.00 

5.00 

5.00 

25.00 

600.00 

900.  flO 

24.00 

15.00 

100.  GO 

.50-1.00 

15.00 
5.00 

10.00 

5.00 

200.00 

15.00 

25.00 

5.00 

25.00 

75.00-150.00 

.25 

100.00 

25.00 
50.00 
50.00 

1.00 

.50 

5.1X1 

5.00 

25.00 

25.00 

25.00 

10.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


MINNEAPOLIS-Continued. 


Streetcar,  each... 
Strikin,?  machine 

Theater 

Truck,  auto 


1  year 
lyear 
1  year 
1  year 


ST.  PAUL. 


Ash  collector , 

Auctioneer 

-Auctioneer,  livestock 

Billpcster 

Boarding  house 

Bowling,  each  alley 

Bo.Ting  contest 

Butcher 

Cigarettes 

Circus 

Concert 

Dance  hall 

Dog  and  pony  show 

Driver: 

Auto  bus , 

Dray 

Taxi 

Elevator  operator 

Employment  agency: 

Male 

Female 

Male  and  female 

Garbage  collector 

Gunpowder 

Hack 

Hotel 

Junk: 

Collector 

Dealer 

Loan  society 

Maternity  home 

Merry-go-round 

Oil-filling  station 

Pawnbroker 

Peddler: 

Foot 

Pushcart 

Other  vehicle 

Plumber 

Pool  or  billiards,  each  table.. 

Restaurant 

Roller  rink 

Scavenger 

Shooting  gallery 

Street  cars,  each 

Theater 

Moving-picture 

Moving-picture  and  vaudeville. 


Weigher 2 


year, 
year, 
year, 
year, 
year, 
year, 
night 
year, 
years 
day., 
night 
year, 
days. 

year, 
year, 
year. 
year. 

year- 
year. 
year, 
year, 
year, 
year. 
year. 

year, 
year, 
year, 
year, 
week 
year, 
year. 

year, 
year. 
year. 
year, 
year, 
year, 
year. 
year., 
year, 
year, 
year, 
year., 
year, 
years 


$25.00 
5.00 

150.00 
1.00 


to.  SO 

200.00 

75.00 

50.00 

5.00 

1.00 
10.00 

5.0O 

2.5.00 

500.00 

10.00 

5.00 
25.00 

2.00 

1.00 

1.00 

.25 

101.00 
76.00 
151.00 
5.00 
16.00 
1.00 
25.00 

3.00 
10.00 
25.00 
10.00 
12.00 
.50.00 
100.00 

6.09 

21.00 

51.00 

1.00 

1.00 

5.00 

25.00 

25.00 

25.00 

10.00 

100.00 

50.00 

75.00 

2.00 


3. — General  license  taxes. 
The  following  license  taxes  are  levied  on  vehicles  in  Duluth: 


KIND  OF  BUSINESS  LICENSED. 

Period. 

License  rate. 

Automobile  truck,  coach,  bus,  or  delivery: 

1  year 

$10  00 

More  than  1  ton  capacity,  per  ton  or  fraction 

1  year 

7  00 

Automobile,  not  otherwise  specified,  per  horsepower. 

50 

1  vear 

10  00 

1  year 

5  00 

Horse-drawn  vehicle,  rate  based  on  number  of 

1  year 

3. 00-30. 00 

There  is  a  charge  of  $2  imposed  upon  each  person  who  is  per- 
mitted to  carry  a  pistol  in  the  city  of  St.  Paul. 

4. — License  taxes  on  dogs. 

In  Duluth  the  dog  license  tax  is  $1.50  for  each  male  and  $.5  for 
each  female,  per  year;  in  Minneapolis  and  St.  Paul  the  annual 
rates  are  $1  for  each  male  and  $3  for  each  female. 


88 


SPECIFIED  SOURCES  OF  REVENUE— MISSOURI. 

MISSOURI. 


1. — Speciai  assessments. 

a. — For  public  impTovements . 

Kansas  City  and  Springfield  assess  against  benefited  property 
100  per  cent,  St.  Joseph  about  90  per  cent,  and  St.  Louis  95  per  cent 
of  the  cost  of  opening  streets.  Joplin,  Kansas  City,  and  Springfield 
assess  against  benefited  property  100  per  cent,  and  St.  Joseph  about 
90  per  cent  of  the  cost  of  street  grading.  All  costs  of  paving  streets 
and  alleys,  of  setting  curbs  and  lajdng  sidewalks  are  assessed  against 
abutting  property  in  all  cities  reported .  Kansas  City  distributes  the 
entire  costs  of  trunk  and  lateral  sewers  over  districts,  by  special 
assessment;  Joplin,  St.  Louis,  and  Springfield  assess  abutting  prop- 
erty for  the  cost  of  constructing  lateral  sewers. 

b. — For  public  services. 

The  costs  of  street  sprinkling  in  Joplin  and  St.  Louis,  and  of  street 
oiling  in  Joplin  and  St.  Joseph  are  assessed  against  property  bene- 
fited. 

2. — Business  licenses  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

St.  Louis  taxes  merchants  and  manufacturers  at  the  rate  of  $1  on 
every  $1,000  of  sales,  and  street  railway  companies  1  mill  for  each 
passenger  carried  during  the  year. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND   OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


JOPLIN. 


Abstracter  of  titles 

Advertising: 

Agent,  not  otherwise  licensed. . 


In  street  cars 

In  railroad  depots 

Agent,  not  otherwise  licensed 

Auctioneer,  not  connected  with  auction  house 

Auction  house,  in  addition  to  retail  merchant's 
license 


Auction  house,  permanently  located,  selling  on 

commission 

Auction  sale,  other  than  as  above 

Automobiles: 

Dealer 

Additional,  for  sale  of  accessories 

Garage 

Additional,  for  sale  of  automobile  acces- 
sories  

Baby  rack,  cane  rack,  etc.,  each  device 

Bakery,  steam  or  other  power 

Balloons,  banners,  souvenirs,  etc. ,  sale  of,  on  streets. . 


Bank,  banker,  banking  corporation,  or  trust  com- 
pany   

Bankrupt  or  lire  sale 

Baseball  park 

Bill  distributor 

Billiard  or  pool  hall,  each  table 

Additional  for  sale  of  cigars  and  tobacco 

Billposting,  tacking,  sticking,  etc.: 

Established  place  of  busmess  in  city 

No  established  place  of  businessin  city 

Bottling  works 

Bowling  or  tenpius,  each  alley 

Boxing  or  wTestiing  contest 

Broker,  not  otherwise  licensed 

Building  and  loan  association 

Canvassmg  agent: 

Musical  instrument 


1  year. 


1  year 

1  month. . 
1  week . . . 

lyear 

1  year 

lyear 

Iweek... 

lyear 

Iday 


Rugs,  clocks,  kitchen  utensils,  wearing  apparel, 

etc 

Cash-register  agent 

Carpetrcleaning  works 

Carriage  or  automobile  factory,  other  than  band 

power 

Chattel  loan  agent  or  broker 

Collecting  agent  or  agency 


1  month.. 
1  day 


Iday. 
Iday. 


lyear.. 
lyear. 
1  year., 

1  year. 
Iday.. 
1  year. 
1  year. 
1  week 
Iday.. 


1  year 

1  month. 

lyear 

1  year 

1  year 

lyear 


1  year 

1  year 

1  year 

1  year 

1  exhibition. 

lyear 

1  year 


lyear 

1  month., 
1  week . . . 


1  month . 

lyear 

1  year 


lyear. 
1  year. 
1  year. 


{24.00 

60.00 
24.00 
12.00 
36.00 
15.00 
60.00 
12.00 
24.00 
5.00 

100.00 
10.00 

10.00 
10.00 

30.00 
15.00 
3L00 

15.00 
3.00 
18.00 
50.00 
5.00 
2.50 

90.00 
100.00 
20.00 
24.00 
9.00 
20.00 

55.00 
110.  OO 
30.00 
8.00 
10.00 
30.00 
34.00 

48.00 
25.00 
10.00 

25.00 
30.00 
16.00 

18.00 
30.00 
30.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


JOPLIN— Continued. 


Computing  scale  agent. 

Chill  parlor 

Chiropodist,  transient. . 


Chop  and  feed  mill 

Circus,  including  side  show,  rate  based  on  admis- 
sion charge  and  number  of  cars 

Claim,  personal  injury,  or  damage  suit  agent  or 
solicitor 

Coal  company 

Cold  storage  warehouse 

Collecting  agent  or  agency 

Commission  merchant 

Computing  scale  agent 

Construction  company,  nomesident 

Creamery 

Dance  hall — 


Detective  agent  or  agency 

Directory,  city^  agent 

Doctor,  advertising  specialist,  itinerant 

Dye  works,  or  dry  or  steam-cleaning  establishment. 
Electric  light  company,  rate  based  on  daily  outpu  t . . 
Electric  pianos  and  other  instruments,  selling,  leas- 
ing, or  renting 

Electric  supply  house 

Employment  or  intelligence  agent  or  agency 

Explosives,  sale  of 

Express  company 

Fee  orclaim  buyer  or  broker 

Feed  yard 

Fertilizer,  manufacture  or  sale 

Flour  dealer; 

Retail 

Wbolesale 

Flour  mill 

Foundry  or  machine  shop 

Gas  company,  artilicial  or  natural 

Gasoline  filling  station: 

Located  within  lire  limit 

Located  outside  lire  limit 

Grain  elevator 

Haberdasher,  taking  orders  for  clothing  not  made 

witiiin  thecity 

Ilandbills,etc.,  soliciting  or  taking  advertisements 
for  distribution  by 


Hide  dealer 

liorse  or  cattle  dealer 

Transient  or  itinerant. 


Hotel,  rate  based  on  number  of  rooms. 

House  mover 

Icecream: 

Manufacturer 

Parlor 


Additional  forsale  of  cigarsorconfectionery, 

each 

Ice  dealer 

Installment  sale 

Insurance: 

Adjuster 

Agent  or  agency,  for  companies  of  all  kinds 

For  onecompany  only 

Junk: 

Collector 

Dealer 

Laundry,  steam 

Lecturer,  etc.,  in  connection  with  street  sale 

Lightning-rod  agent  or  solicitor 

Litharge,  etc.,  manufacture  of 

Lumber: 

Dealer  or  solicitor,  without  place  of  business  in 
city 

Retail 

Wholesale 

Magnetic  healer  or  itinerant  healer,  advertising  by 

print,  lecture,  etc 

Manufacturer: 

Awning  and  tent 

Basket 

Box 

Brick  or  tile  or  both 

Broom 

Building  block 

Candy  or  confectionery  or  both 

Cornice,  tin  or  metal 

Glove 

Ice 

Mattress 

Patent  medicine 

Polish 

SadtUery  or  harness 

Shirt  or  garment 

Each  article  for  which  there  is  a  business  tax 
levied  as  above,  if  manufactured  in  connec- 
tion with  any  other  of  the  above  items 

Article  not  otherwiselicensed 


year 

year — 
month . 
week... 

day 

year 


day. 


year. . 
year., 
year., 
j'ear. . 
year., 
year., 
year., 
year., 
year. . 
week . 
day... 
year., 
year. . 
day... 
year. . 
year.. 


year., 
year., 
year., 
year., 
year., 
year., 
year, 
year. 

year, 
year. 
S'ear. 
year, 
year. 

year, 
year, 
j'ear. 

year. 


year 

week . . . 

year 

year 

year — 
month., 
year — 
year — 


year. 
vear. 

) 

day.. 


■) 

year, 
year. 


year, 
year, 
year. 

year, 
year, 
year. 
day.. 
year, 
year. 


year, 
year, 
year. 

day.. 


year, 
year, 
year, 
year, 
year, 
year, 
year. 
year. 
year, 
year, 
year, 
year, 
year, 
year, 
year. 


year. 
year. 


130.00 
12.00 
10.00 
6.00 
2.50 
18.00 

250.00-500.00 

30.00 
24.00 
30.00 
30.00 
24.00 
30.00 
100.00 
24.00 
50.00 
10.00 
2.50 
48.00 
36.00 
10.00 
IS.  00 
300-1,200.00 

100.00 
30.00 
50.00 
30.00 
60.00 
30.00 
24.00 
24.00 

20.00 
45.00 
45.00 
36.00 
1,200.00 

36.00 
12.00 
30.00 

24.00 

30.00 
10.00 
24.00 
24.00 
60.00 
10.  OO 
8. 00-60. 00 
10.00 

36.00 

24.00 

10.00 

2.50 

3.00 
15.00 
50.00 

24.00 
60.00 
40.00 

8.00 
36.00 
15.00 
10.00 
30.00 
360.00 


100.00 
48.00 
12.00 

10.00 

12.00 
3.00 
12.00 
12.00 
12.00 
2.00 
24.00 
12.00 
20.00 
36.00 
12.00 
30.00 
12.00 
12.00 
12.00 


5.00 
15.00 


1  Summer  season. 


=  Not  reported. 


SPECIFIED  SOURCES  OF  REVENUE— MISSOURI. 


89 


KIND  OF  BUSINESS  UCEN3ED. 


Period.         License  rate. 


JO  PLIN— Continued. 


Marble  works 

Merchandise  brolcer 

Merchant: 

Retail,  rate  based  on  value  of  stocic 

Ketailing  in  hotel  room,  lodging  house,  etc 

Transient 

Selling  clocks,  watches,  jewelry,  wearing 
apparel,  etc. 


Wholesale,  rate  based  on  value  of  stock. 
Merry-go-round,  Ferris  wheel,  etc 


Messenger  service 

Mines,  mining  leases,  lands,  machinery  or  equip- 
ment, agent  without  established  place  of  business. 
Mining,  oil,  or  other  stock,  agent  for  sale  of 


Monstrosities,  displaying  or  exhibiting.. 
Museum 


Oculist,  itinerant. 


Oil,  a-ude  or  coal,  gasoline  or  turpentine,  retail . 

Ore  buyer 

Parcel-delivery  service 

Patent-medicine  dealer 


Patent-right  agent.. 

Pawnbroker , 

Photographer: 

Permanent 

Transient 


Photographs,  pictures,  or  picture  frames,  canvass- 
ing agent  for 

Photoplay  house  or  airdome,  seating  capacity  of 

1 .000,  pnotoplay  only 

Photoplay  hou.^e,  theater,  or  airdome: 
Seating  capacity  of  1,000 — 

Photoplays  and  vaudeville  only 

Photoplays,  vaudeville,  and  other  acts  or 

plays  . " 

Photoplays  shown  not  more  than  180 

days 

Seating  capacity  more  than  1,000— 

Photoplays,  vaudeville,  or  other  acts  or 

plays 

Photoplays  shown  not  more  than  180 

days 

Showing  advertising  matter  on  screen  or  stage, 
one-half  of  above  rates  additional. 

Premium  stamps 

Produce  broker 

Public  hall 

Quoits 


Real  estate: 

Agent , 

Broker 

Restaurant,  caft^,  or  hmch  coimter , 

Additional  with  music  or  entertainment. . 

Sample  or  order  salesman 

Scale,  wagon  or  other,  public 

Sewing  machine  agent 

Shooting  gallery 


Bhow: 

Carnival 

Cyclorama,  lung  tester,  or  magic  lantern  enter- 
tainment, etc 


Dog,  pony,  or  animal 

Transient  in  tent  or  open  air,  not  otherwise 
licensed 

Wild  West,  rate  based  on  admission  charge 

Each  additional  side  show 

Skating  rink 

Slot  machine  or  automatic  musical  instrvunent: 

Nickel  machine 

Penny  machine 

Solicitor 


Soliciting  orders  for  future  delivery 

Stable,  boarding  or  livery 

Stock  or  bond  broker 

Storage  house 

Street  railway: 

Flat  rate". 

Or  each  car  operated 

Street  stand 

Teiegmph  company * 

Telephone  company: 

Local 

Long-distance,  on  intrastate  business  only. 


1  year 

1  year 

1  year 

Iday 

Each  addi- 
tional day.. . 

I  day 

For  each  of 
first  30  days. 

Each  addi- 
tional day... 

1  year 

1  month 

1  week 

1  day 

1  year 

1  year 

1  year 

1  month 

1  week 

1  day 

1  year 

1  month 

Iday 

1  day 

Each  a  d  d  i- 
tional  day... 

1  year 

1  year 

1  year 

1  week 

1  day 

1  year 

1  year 

1  year 

1  month 

1  day 

1  month 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month 

1  week 

1  day 

1  year 

1  year 

1  year 

1  month 

Iday 

1  year 

I  month 

I  year 

I  year 

1  month 

1  week 

1  day 

1  week 

1  year 

1  month 

1  day 

1  day 

1  day 

1  day 

1  year 

1  year 

I  year 

1  month 

1  week 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

I  year 

1  year 


$12.00 
30.00 

20. 00-72. 00 
2:,.  00 

10.00 
10.00 

23.00 

10.00 
40.00-GO.OO 
30.00 
15. 00 
5.00 
15.00 

24.00 
240.00 
60.00 
23.00 
50.00 
100. 00 
50.00 
10.00 
25.00 

10.00 
30.00 
6.00 
1.5.  00 
50.00 
10.00 
60.00 
54.00 

12.00 

25.00 

5.00 

18.00 

56.00 


85.00 
112.00 
56.00 

170.00 
56.00 


200.00 
30.00 
20.00 
25.00 
15.00 
3.00 

30.00 
28.00 
24.00 
80.00 

3.00 
30.00 

5.00 
12.00 
30.00 
15.00 

5.00 

2..i0 
600. 00 

100. 00 
10.00 
100.00 

75.00 

100.00-200.00 

10.00 

100.00 

5.00 
3.00 

laoo 

5.00 
10.00 
24.00 
30.00 
30.00 

2,250.00 
11.5.00 
24.00 
60.00 

1,000.00 
125.00 


KIND  OF  BUSINESS  UCENSED. 


r'eriod. 


License  rate. 


JOPLIN— Continued. 


Typewriter  agent 1  year. 

Undertaker 1  year. 

Unclaimed  goods,  sale 1  day . . 

Vehicles,  rate  based  on  seating  capacity:  i 

Jitney  bus 1  year. 

Taxicab  or  other,  except  jitney i  1  year. 

Water  company,  rate  based  on  amount  distributed  r 
per  day 1  year. 


$30.00 
60.00 
10.00 

25.00-45.00 
10.00-40.00 

125.00-1,200.00 


K-A.NSAS  CITY. 


Abstractor,  examiner,  or  guarantor  of  land  titles 

Adjuster  and  collector , 

Advertising  agent 

Agent,  not  otherwise  licensed 

Amusement: 

Park , 

Parlor , 

Ticket  broker 

Apartment,  tenement,  boarding,  or  rooming  house, 
for  each  room  in  excess  of  10 

Astrologist , 

Automatic  scale  machine 

Auction  house  proprietor 

Auctioneer , 

Auctioneer,  live  stock , 

Automobiles: 

Agency , 

Agency  with  garage  alone,  or  livery,  each , 

Repair  shop 

Bank,  banker,  or  banldng  and  trust  company 

Barbershop 

Baseball  amusement  park: 

Seating  capacity  2.')00  or  more 

Seating  capacity  1,000  to  2,300 

Bathhouse 

Bicycle  repair  shop 

Billiards  or  pool,  each  table 

Billposter 

Bowling  or  ball  alley 

Boxing  contest 

Brokerage  company 

Broker,  not  ot  herwise  licensed 

Building  company 

Candy  wagon: 

Hand 

Horse 

Cash-register  agent  or  agency 

Cattle  dealer 

Cattle  show 

Cesspool  cleaner,  each  wagon 

Chattel  loan  agent  or  money  lender 

Chauffeur  or  automobile  driver , 

Circus,  Wild  West  show,  trained  animal  show,  me- 
nagerie, or  combination  of  any  of  them,  etc.,  rate 
based  on  admission  charge  and  seating  capacity. 


Claim  agent 

Cleaner  and  presser,  clothes 

Coal,  dealer  or  peddler 

Cold  storage  company 

Commission  merchant 

Concert 

Cyclorama 

Dance  hall  or  dance  house 

Detective,  private 

Detect  ive  agency ,  private 

Dog  show,  dog  and  pony  show,  one-ring  circus,  etc., 
admission  not  exceeding  50  cents 

Dyehouse 

Electrician,  rale  based  on  class 

Electric  charging  stat ion 

Electric  lighting  company 

Employment  or  intelligence  office  or  agent 

EquestVia  n  exhibition 

Ferry  landing 

Financial  agent  or  broker 

Florist  store 

Grain  broker 

Q rain  elevator 

Hairdressing  establishment 

Hall  for  public  use 

Handcart ,  for  baggage,  etc 

Hawker  and  huckster: 

Each  vehicle 

Each  barrel,  hand  basket,  or  pushcart 

Horoscopic  views,  for  gain 

Horse  and  mule  market 

Horse  show 

Hotel,  each  room 

Ice  dealer 

Ice  cream  dealer 

Insurance  aeent,  agency,  or  office: 

Fire  or  life 

Surety,  liability,  casualty,  accident,  fidelity, 

plate  glLiss,  or'steam  boiler 

Invest  incnt  company 

Junkdealer 

Knife,  board,  cane,  or  doll  rack 


year — 
year — 

year 

year 

month., 
month,, 
month.. 

month.. 

year 

year 

year 

year 

year 


year., 
year., 
year., 
year., 
year.. 

year., 
year., 
year., 
year., 
year., 
year., 
year., 
day. . 
year., 
year., 
year.. 


year., 
year., 
year., 
year. . 
week, 
year., 
year.. 
year.. 


day 

Each  addi- 
tional day.. 

year 

year 

year 

year 

year 

day 

year 

month 

year 

year 


month., 

day 

year — 

year 

year 

year 

year 

day 

year 

year 

year — 

year 

year 

year 

month., 
year 


year 

year 

month.. 

year 

day. . .. 

year 

year 

year 


year.. 


year 

year 

year — 
month.. 


$25.00 
25.00 

1*0.00 
25.00 

50.00 
100.00 
50.00 

.50 
100.00 
2.00 
150.00 
150.00 
50.00 

12.50 
15.00 
12.50 
150.00 
2.50 

250.00 

1.00 

12.50 

12.50 

5.00 

100.00 
25.00 
25.00 
25.00 
25.00 
25.00 

15.00 
25.00 
25.00 
30.00 
1.00 
25.00 
100.00 
2.00 


75.00-100.00 

25.00-75.00 

25.00 

5.00 

25.00 

100.00 

12.50 

10.00 

100.00 

4.50 

10.00 

50.00 

50.00 

10.00 

12.50 

15.00-50,00 

15.00 

500.00 

100.00 

10.00 

25.00 

25.00 

10.00 

25.00 

50.00 

5.00 

4.50 

1.00 

35.00 
10.00 
5.00 
30.00 
25.00 
.50 
25.00 
12.50 


100.00 

25.00 
50.00 
50.00 
5.00 


90 


SPECIFIED   SOURCES   OF   REVENUE— MISSOURI. 


BUND  OF  BUSINESS  LICENSED. 


I'eriod.  License  rate. 


KANSAS  CITY— Continued. 


Laundry 

Lecturer,  public 

Lightning  rod  agent 

Live  stock  auctioneer 

Live  stock  dealer 

Livery  stable 

Loan  agent  or  company 

Lumber  agent 

Lumber  broker 

Luncb  room  or  ordinary 

Luncii  wagon: 

Hand 

Horse 

Lung  tester 

Magnetic  healer 

Mail  order  house  (not  liquor) 

Manufacturer 

Manufactuier's  agent 

Masseur 

Meat  shop  or  meat  market 

Mercantile  agency 

Merchandise  broker 

Merchant 

Merry-go-round 

Milk  dealer 

Money  broker 

Motor- vehicle  manufacturer  or  dealer,  use  of  1  motor 

vehicle  on  streets 

Each  additional  motor  vehicle 

Moving-picture  theater 

Muscle  developer 

Museum • 

Nickel  automatic  weighing  or  selling  machine  or 

device 

Nursery  or  agent  or  solicitor  for 

OfBc«  building,  each  room 

Operatic  amusement  place 

Palmist 

Panorama 

Patent  right  dealer 

Pawnbroker 

Peddler  of  goods,  wares,  and  merchandise 

Pedestrian  exhibition , 

Penny  automatic  scale,  selhng  machine,  or  device . . 

Photographer 

Photographer's  agent 

Phrenologist 

Pin  alley 

Plumber 

Pop  corn  or  lemonade  wagon: 

Hand 

Horse 

Poultry  show 

Printing  company  or  establishment 

Produce: 

Broker 

Dealer 

Publishing  company  or  house 

Publisher; 

Daily  paper 

Weekly  paper 

Bailroad: 

News  agent 

Ticket  broker 

Traffic  agent 

Real  estate  agent,  broker,  or  rental  agent 

Refrigeration  company 

Renovating  and  repair  establishment 

Restaurant 

Runner 

Safe  deposit  company 

Scales,  public 

Secondhand  merchant  or  dealer 

Sewing  machine  agent  or  agency 

Shoe  shining: 

Machine,  automatic 

T'arlor 

Shooting  gallery 

Skating  rink,  roller , 

Slot  weighing  machine 

Not  otherwise  licensed 

Solicitor  for  railroad  ticket  broker 

Sparring  exhibition 

Stable,  sales 

Stockyards  company 

Storage  and  transfer  house 

Street  exhibition 

Street  stand 

Tattooing 

Telegraph  company  or  agency,  for  intrastate  busi- 
ness done  through  city  office 

Theatrical  agent,  resident 

Theater  or  theatrical  amusement  place 

Trance  medium 

Transfer  company 

Transient  merchant,  for  first  10  days 

Typewriter  agent  or  agency 

Unclaimed  goods,  sale  of 

Undertaker 

Vault  or  cesspool  wagon,  each 

Vehicles,  used  for  commercial  purposes,  rate  based 

on  number  of  horses  used 

Venereal  hospital 


year, 
day., 
year, 
year., 
year., 
year., 
year., 
year., 
year., 
year.. 


year., 
year., 
year., 
year., 
year., 
year., 
year., 
year., 
year., 
year., 
year., 
year. . 
year. . 
week, 
year. . 
year.. 


year., 
year, 
year, 
year, 
year. 


year 

year 

year.... 
month., 
year — 

year 

year 

year 

year 

month., 

day 

year 

year 

year 

year 

year 

year 


year, 
year. 
day.. 
year. 

year, 
year, 
year. 

year, 
year. 

year, 
year, 
year., 
year., 
year., 
year, 
year, 
year, 
year., 
year- 
year., 
year. 


year 

year 

year 

month. . 

year 

year 

year 

day 

year 

year.... 

year 

day 

year — 
week... 
year — 


year 

year , 

month 

year , 

year , 

day 

Each  a  d  - 
ditionalday 

year '.. 

year 

year 

year 


year, 
year. 


S25.00 
5.00 

100. 00 
50.00 
50.00 
15.00 
25.00 
25. 00 
50.00 
15.00 

15.00 
25.00 
25. 00 

100.00 
12.50 
12.50 
25.00 
12.50 
17.50 

100.00 
25.00 
12.50 
50.00 
5.00 
12.50 
25.00 

10.00 

5.00 

100.00 

25.00 
100.00 

5.00 

25.00 

.25 

17.00 

100.00 

100.00 

25.00 

200.00 

50.00 

5.00 

5.00 

2.00 

12.50 

25.00 

100.00 

25.00 

12.50 

15.00 
25.00 
10.00 
12.50 

25.00 
12.50 
25.00 

100.00 
25.00 

100.00 
50.00 
25.00 
25.00 

250.00 
12.50 
25.00 

500.00 
25.00 
25.00 
12.50 
25.00 

5.00 

12.50 

25.00 

4.50 

2.50 

2.50 

600.00 

25.00 

25.00 

600.00 

50.00 

10.00 

60.00 

2.00 

500.00 

250.00 
50.00 
17.00 

100.00 
12.50 
25.00 

10.00 
25.00 
12.50 
25.00 
15.00 

2.00-6.00 
100.00 


KIND  OF   BUSINESS  UCENSED. 


Period. 


License  rate. 


K.\NSAS  CITY— Continued. 


Vending  machine  owner 

Veterinary  hospital 

Veterinary  surgeon  or  doctor 

V/agon  yard  proprietor 

Wood  dealer 

Wrestling  exhibition 


1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  day. 


ST.  JOSEPH. 


Abstracting  land  titles 

Adjuster  or  collector 

Ad\'ertiser  or  advertising  agent 

Agent,  not  otherwise  licensed 

Amusement; 

Parlor , 

Ticket  broker , 

Apartment,  tenement,  or  rooming  bouse,  each  room 

in  excess  of  10 

Architect 

Astrologist , 

Auction-house  proprietor 

Auctioneer,  not  connected  with  auction  house 

Automatic  vending  machine: 

Nickel,  each  machine 

Penny,  each  machine,  not  to  exceed  10 

Each  additional  machine  over  10,  not  ex- 
ceeding 20 

Each  additional  macliine  over  20 

Automatic  scale  machine,  each 

Automobiles: 

Dealer 

Garage,  agency  or  Uvery 

Garage  repair  shop 

Ball  rack 

Bank,  rate  based  on  capital  stock 

Barber  shop,  each  chair 

Baseball  amusement  park 

Bathhouse,  Turkish 

Bicycle  repair  shop 

BilUards,  pool,  bagatelle,  or  shuffleboard,  each  table 

Billposter 

Blacksmith  or  horseshoeing  shop 

Boarding  house,  private,  more  than  10  rooms 

Bowling  or  ball  alley 

Bo.xing  contest 

Brokerage  company 

Broker,  not  otherwise  licensed 

Carnival 

Carpet  defining,  by  machinery 

Cash  register  agent  or  agency 

Cattle  dealer 

Chimney  sweep 

Chiropodist  and  com  doctor 

Circus,  rate  based  on  admission  charge 

Clairvoyant  or  fortime  teller 

Cleaner  an  d  prcsser,  clothes 

Coal  peddler 

Commission  merchant 

Concert 

Contractor: 

Main,  public,  or  district  sewers , 

General,  building  construction 

Paving 

Not  otherwise  hcensed 

Costumer 

Cyclorama 

Dance  bailor  dance  house 

Detective,  private 

Druggist: 

Retail,  rate  based  on  gross  receipts 

A\Tiolesale.  rate  based  on  gross  receipts 

Drugs,  itinerant  vender 

Dyenouse 

Electrical,  automatic,  or  mechanical  musical  device 

Electrical  construction  and  wiring  of  houses 

Employment  agency 

Eidarging  pictures 

Equestrian  exhibition 

Feed  store: 

Retail,  rate  based  on  gross  receipts 

Wholesale ,  rate  based  on  gross  receipts 

Financial  agent  or  broker 

Florist  store 

Grain  elevator 

Hairdresslng  estabUshment 

Hall  for  pu  bUc  use , 

Hawker  and  huckster,  each  wagon 

Hawker  and  huckster,  each  barrel,  hand  basket,  or 

pushcart 

Horoscopic  views 

Horse  and  mule  market 

Hotel,  rate  ba^ed  on  assessed  valuation  of  building 

in  which  located 

House  mover 

Huckster,  wholesale 

Ice  cream  dealer,  each  wagon 

Ice: 

Dealer,  retail,  each  wagon 

Dealer,  wholesale , 

Manu  facturer 

Insurance: 

Agent  or  broker  for  company  not  licensed  by 
city 

1  Not  reported. 


year. . 
year., 
year., 
year.. 

.vear.. 
year.. 

year., 
year., 
year., 
year., 
yeai'.. 

year., 
year. , 

year. , 
year., 
year. 

year, 
year., 
year, 
year., 
year., 
year., 
year., 
year., 
year, 
year, 
year, 
year, 
year, 
year, 
day., 
year, 
.year, 
year, 
year., 
year, 
year, 
year, 
.vear. 
day., 
year, 
year, 
year, 
year, 
day.. 


year, 
year, 
year, 
year, 
year, 
year, 
year, 
year. 

year, 
'.year, 
.year, 
year, 
year, 
year, 
year, 
.year, 
year. 

year, 
year, 
year, 
year, 
year, 
.year, 
year, 
year. 

year, 
year, 
year. 

year, 
year, 
year, 
year. 

year, 
year, 
year. 


S12.50 
12.50 
10.00 
12.50 
15.00 

100. 00 
10.00 


1  year. 


525.00 
25.00 
25.00 
25.00 

25.00 
25.00 

.50 
25.00 
100.00 
25.00 
25.00 

2.50 
2.50 

1.25 
1.00 
2.50 

5.00 

25.00 

5.00 

5.00 

25.  00-125.  00 

.50 

50.00 

15.00 

2.50 

5.00 

75.00 

2.50 

5.00 

15.09 

12.50 

25.00 

25.00 

C) 

5.00 

25.00 

10.00 

25.00 

2.50 

100. 00-200. 00 

100.00 

2.50 

2.  .50 

15.00 

6.00 

25.00 
10.00 
100.00 
5.00 
10.00 
25.00 
.  25.00 
10.00 

5. 00-25. 00 
10. 00-100.  00 
50.00 
10.00 
12.50 
25.00 
25.00 
10.00 
12.50 

5.  00-25. 00 
10.00-100.00 
25.00 
10.00 
50.00 
5.00 
12.50 
25.00 

10.00 

5.00 

25.00 

25.  00-50.  00 

5.00 

50.00 

5.00 

2.50 
50.00 
50.00 


SPECIFIED  SOURCES  OF  REVENUE— MISSOURI. 


91 


KIND  OF  BDSINES3  UCEN3ED. 


Period.         License  rate. 


ST.  JOSEPH— Continued. 


Insurance— Continued. 

.\.sses.';ment  plan,  company  or  agent 

Cooperative  or  mutual, aeent 

Life,  company,  rate  based  on  gross  receipts . 

Company  not  otlierwisc  licensed 

Tnvestment  company 

Junk: 

I>ealer 

.Solicitor 

Knife  board,  cane  rack  or,  doll  rack 

I.atmilry 

I.ightnihg  rod  agent 

Live-stock  dealer 

l^oans: 

-\gent 

Broker 

On  chattels,  salaries,  or  personal  secm"ities. . 

On  real  estate  securities 

Lunch: 

Cart,  hand-propelled 

AVagon,  first'-class  district 

Wagon,  second-class  district 

Lung  tester 

Machine  shop 

Magnetic  healer 

Masseiu- 

Meat  shop  or  meat  market: 

Retail 

Wholesale 

Merchandise  broker 

Mercantile  or  commercial  agency 

Merchant; 

Retail,  rate  based  on  gross  receipts 

Wholesale,  rate  based  on  gross  receipts 

Merry-go-round 


Messenger  and  parcel  delivery  company 

Miik  dealer: 

Retail,  rate  based  on  gross  receipts 

Wholesale,  rate  based  on  gross  receipts 

Money  broker 

Money  changer 

Moving-picture  theater,  rate  based  on  admission 

charge 

Muscle  developer 

Museum 

Natatorium 

Nursery .-. 

Agent  or  solicitor 

Office  building,  10  rooms  or  under 

Additional,  for  each  room  over  10 

Oil  company,  not  having  storage  tanks 

Oil  storage  tank,  rate  based  on  capacity 

Palmist 

Panorama 

Patent  right  dealer 

Pawnbroker 

Peddler: 

Fish 

Fresh  meat,  permitted  only  in  Nov.,  Dec,  Jan., 
and  Feb 

Hominy,  hot  tamales,  and  horse-radish 

Ice  cream,  limches,  or  pop  com,  each  wagon 

Merchandise 


Pedestrian  exhibition 

Photographer 

Photographer*s  agent 

Phrenologist 

Pin  alley 

Printing  company  or  establishment 

Produce; 

Broker 

Dealer,  retail 

Dealer,  wholesale 

Public  service  corporation 

Publishing: 

Company 

Daily  newspaper 

Weekly  newspaper 

Railroad: 

News  agent 

■  Ticket  broker 

Real  estate  agent,  broker,  or  rentalagency 

Renovating  and  repair  establishment 

Restaurant 

Runner 

Scales,  public 

Secondhand  goods  dealer 

Sewing-machine  agent  or  agency 

Shoe-repairing  shop,  by  machinery 

Shoe-shining  parlor 

Shoe-shining  machine,  automatic 

Shooting  gallery 

Skating  rink,  roller 

Slot  machine  or  device,  not  otherwise  licensed . 

Sparrmg  exhibition 

Stable; 

Feed 

Livery  or  sales 

Stationary  engineer: 

Original  license 

Renewal 

Stockyards  company 


year, 
year. 

year. 
year, 
year. 


year 

year 

month. 

year 

year 

year 


year., 
year. . 
year., 
year., 

year., 
year., 
year., 
year, 
.vear. 
year, 
year. 

year, 
year, 
year, 
year. 


year. . 

year. . 
year. . 
week, 
year. . 


year, 
year, 
year, 
year. 

year, 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
.vear. 
year, 
year, 
year. 
year. 
year. 

year. 


year 

year 

year 

year 

month. 

year 

year 

year 

year 

year 

year.... 


year. . 
year. . 
year.  - 
year.. 


year, 
j-ear. 
year. 

year, 
year, 
year., 
.vear., 
year, 
year. , 
year. 
year, 
year. 


(?) 


year. , 
year, 
year, 
year, 
year. 
day.. 


year, 
year. 

year, 
year, 
year. 


S.50.00 
50.00 
50. 00-100. 00 
50.00 
25.00 

25.00 

2.50 

5.00 

10.00 

100.00 

■  50.00 

25.00 
100.00 
250.00 
100.00 

12.50 
50.00 
25.00 
25.00 
10.00 
50.00 
5.00 

25.00 
100.00 
25.00 
50.00 

5. 00-25. 00 

10.  OO-IOO.  00 

50.00 

10.00 

10.00 

5.00-25.00 

10.00-100.00 

25.00 

100.00 

25.00-50.00 

25.00 

50.00 

10.00 

5.00 

25.00 

5.00 

0.25 

50.00 

10.00-100.00 

100.00 

50.00 

25.00 

100.00 

10.00 

25.00 
2.50 
5.00 
50.00 
10.00 
5.00 
10.00 
25.00 
100.00 
13.00 
(') 


25.00 

5.00 

15.00 

500.00 

25.00 
25.00 
5.00 

25.00 
25.00 
25.00 
10.00 
10.00 
100.00 
10.00 
10.00 
10.00 


C-) 


5.00 
5.00 
10.00 
75.00 
2.50 
12.50 

10.00 
25.00 

10.00 

2.50 
300.00 


KIND  OF  BUSINESS  LICENSED. 


Period.         License  rate. 


ST.  JOSEPH— Continued. 


Storage  house , 

Street  exhibition 

Street  stand 

Telegraph    company,    or   agency,    for   intrastate 

business  transacted  through  city  office 

Theater  or  opera  house 

Trance  medium 

Transfer  business,  rate  based  on  number  of  wagons 
Transient  merchant 

Trust  company 

Typewriter  agency 

Unclaimed  goods,  sale  of 

Undertaker 

Veterinary  hospital 

Wagon  repair  shop 

Wagon  yard  proprietor 

Water  company 

Wild  West  show 

Wood  dealer 

Wrestling  exhibition 


1  year. 
1  day . . 
lyear. 


I 


1  year 

1  year 

lyear 

lyear 

10  days ! 

Each  addition- 
al day I 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1st  day 

Each  addition- 
al day 

1  year 

1  day 


$25.00 

5.00 

25.00 

25.00 

150.-00 

100.00 

2..M 

-la-i.oo 

50.00 

ST.  LOUIS. 


Auctioneer. 


Auto  dealer 

Duplicate. 
Bank. 


Billiards,  each  table 

Billposter 

Broker: 

Stock  and  bond 

Merchandise 

Chattel  loan  business 

Circus  or  menagerie,  or  both,  rate  based  on  seating 

capacity 

Cleaner,  dry 

Contractor,  electrical 

Electrician,  maintenance 

Embalmer: 

Original  license 

Renewal 

Engraver 

Film  renter,  gross  rentals,  S50,000  or  less 

Each  additional  $50,000  or  fraction  thereof 

Flying  horses 

Garbage  remover 

Hotelj  per  room 

Intelligence  office 

For  domestic  service 

Insurance  agent 

Jimk; 

Peddler 

Retail 

Wholesale 

Lithographer 

Lodging  house: 

Flate  rate 

Additional,  for  each  bed 

Lumber  measurer 

Assistant 

Mercantile  agent .^a. 

Merchant ,  commission,  rate  based  on  sales 

Pawnbroker 

Peddler,  foot 

Peddler  or  hawker,  rate  based  on  number  of  horses . 

Photographer 

Pool,  each  table 

Printer  and  publisher,  registered  certificate 

Pushcart 

Real  estate 

Restauran  t ,  rate  based  on  seating  capacity  for  guests . 

Stable,  sales 

Shooting  or  pistol  gallery 

Stockyard 

Tenpi'n  alley 

Theater,  exhibition,  museum,  etc 


Theatrical  employment  exchange.. 

Vault  cleaner 

Weigher,  city 


6  months., 

Odays 

year 

year 

year 

year 

year 


year. , 
year, 
year. 

day., 
year, 
year., 
year. 


year 

year 

year 

year 

year 

months., 

year 

year 

year 

year 

year 


year., 
year, 
year., 
year. 


year 

year 

j'ear 

year 

year 

year 

montiis., 
months.. 

year 

year 

year 

year 

year 

year 

months.. 

year 

year 

year 

year 

year 

months., 
months., 
month... 

year 

year 

year 


SPRINGFIELD. 


I  Licensed  according  to  schedule  for  merchants. 


3  Not  reported. 


Abstractor 

Advertising; 

Agent 

Company— 
In  depots... 
In  street  car 

Handbills 


10.00 

100.00 

25.00 

25.00 

50.00 

10.00 

10.00 

5.00 

1,000.00 

50.00 

10.00 
10.00 
10.00 


$375.50 
50.50 
10.00 
5.00 
100.00 
30.00 
10.00 

38.00 
50.00 
500.00 

10.00-150.00 

25.00 

10.00 

1.00 

5.00 

.50 

10.00 

50.00 

25.00 

40.00 

20.00 

.50 

150.00 

50.00 

100.00 

25.00 
100.00 
500.00 

IOjOO 

2.00 

.10 

25.00 

15.00 

100.00 

25.00-500.00 

200.00 

3.00 

15.00-25.00 

25.00 

10.00 

1.00 

10.00 

25.00 

5.00-50.00 

25.00 

25.00 

150.00 

30.00 

150.00 

100.00 

75.00 

25.00 

50.00 

100.00 

25.00 


1  year. . . 

1  year... 
1  month 
1  week.. 

1  year... 
1  year... 
1  month 
1  week.. 
Iday.... 


$20.00 

eo.oo 

20.00 
10.00 

12.00 
30.00 
30.00 
10.00 
3.00 


92 


SPECIFIED  SOURCES  OF  REVENUE— MISSOURI. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


SPRINGFIELD— Continued. 


Agent,  not  specified . 


Animal  dealer . 
Itinerant . . 


Animal  show,  more  than  25  cars. 

25  cars  or  less 

Auctioneer 


Auction  house: 

Permanently  located . . . . 
Temporary  or  transient.. 


Auction  sale 

Automobiles 

Garage 

Additional  for  selling  supplies. 
Baby  rack 


Badges., 


Bakery: 

Steam  power.. 

Hand  power.. 
Balloons 


Banks,  $25,000  capital  stock 

For  each  additional  §1,000  of  capital  stock. 

Bankrupt  sale 

Baseball  park 

Bill  distributor 

Billiard  hall 


Billposter 

Without  place  of  business. . 


Boarding  house 

Additional  for  each  room. 
Book  agent 


Book  canvasser.. 


Bottling  works 

Additional,  for  each  wagon. 

Additional,  for  each  truck . . 
Broker,  not  otherwise  licensed.. 
Bowling,  each  alley 


Car« 

With  vaudeville 

Cane  rack,  on  each  device. 


Canvassing  agent 

•  For  literary  products,  etc. ,  on  subscription . 


Carnival  show 

Carpet-cleaning  works. 

Cash  register  agent 

Cattle  dealer 

Itinerant 


Chattel  loan  agent  or  broker. 
Chiropodist,  transient 


Chiropractor 

Chop  mill 

Circus,  rate  based  on  admission  charge. 

Claim  or  damage  suit  agent 

Clock  agent 


Clothing  salesman,  taking  orders,  itinerant 

Coal  dealer 

W ith  merchant's  license 

Coal  oil 

Cold-storage  warehouse 

Collecting  agent 

Commission  merchant 

Construction    company,    waterworks,    or    public 

works 

Contractor: 

Paving  or  sewer 

Sidewalks,  curb,  etc 

Creamery 

Dance  hall 


Delivery  service,  parcel .  - . 

Dentistry,  transient 

Detective  agent 

Directory,  city,  agent 

Doctor: 

Advertising  specialist. 

Itinerant 


Dog  show,  rate  based  on  number  of  cars. 
Dye  works 


1  year 

1  week  — 

1  year 

1  year 

1  month... 

1  day 

1  day 

1  day 

1  year 

3  months.. 


1  year 

1  month. 
lOdaj's... 

1  day 

1  day 

1  year — 

1  year 

I  year — 
1  month. 
1  week . . . 

1  day 

I  year  — 
1  week.:. 
1  day 


I  year 

I  year 

1  year 

1  week 

1  day 

1  year 

1  year 

1  month... 

1  year 

1  year 

1  year 

6  months.. 
3  months.. 

1  year 

1  year 


1  year 

1  year 

1  year 

1  month... 

I  week 

I  year 

1  week 

1  year 

1  year 

1  year 

1  year 

1  year 

6  months. . 
(') 

1  year 

1  month... 

1  week 

1  day 

1  year 

1  week 

1  year 

1  week  — 

1  week 

1  year 

1  year 

1  year 

1  year 

1  month. . 

1  year 

1 5'ear 

1  week... 

1  day 

1  year 

1  day 

1  year 

1  year 

1  week . . . 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


1  year.. 

1  year.. 
I  year. . 
1  year. . 
1  year.. 
1  week . 
Iday.. 
1  year. . 
Iday.. 
1  year.. 
1  year. . 


Iday.. 
1  year. 
1  dav.. 
IdiV.. 
1  year. 


$24.00 
7.00 
32.00 
60.00 
10.00 
2.60 
75.  CO 
50.00 
24.00 
10.00 

30.00 

100.00 

60.00 

10.00 

10.00 

24.00 

20.00 

12.00 

24.00 

8.00 

3.00 

60.00 

5.00 

2.50 

18.00 
8.00 

50.00 
5.00 
2.60 

75.00 
.  50 

ioo!oo 

25.00 

24.00 

10.00 

6.00 

3.00 

76.00 

100.  OO 

6.00 

.50 

50.00 

10.00 

5.00 
25.00 

5.00 
24.00 

4.00 

6.00 
50.00 
12.00 

7.00 

30.00 
24.00 

8.00 

3.00 
20.00 

7.00 
12.00 

5.00 
150. 00 
12.00 
24.00 
32.00 
50.00 
10.00 
30.00 
12.00 

6.00 
10.00 
15.00 
00-300.00 
24.00 
20.00 

7.00 

5.00 
26.00 
16.00 
50.00 
50.00 
16.00 
(■) 

200.00 

100.00 
10.00 
C) 

100.00 

20.00 
5.00 
12.00 
10.00 
16.00 
30.00 

10.00 

50.00 

5.00 

50.00-76.00 

12.00 


KIND  OP  BUSINESS  LICENSED. 


200, 


SPRINGFIELD— Continued. 


Electric-light  company. . . 
Electric  pianos,  itiuerant. 

Employment  agent 

E.xpress  company 

Fee  buyer  or  broker 

Feed  mill 

Feed  yard 

Ferris  wheel 


Fertilizer 

Fire  sale 

Fish  peddler. 


Flour  mill,  rate  based  on  capacity  in  barrels. 
Foundry,  selling  other  than  own'product  — 
Fuel  company 

With  merchant's  license 

Gas  company 

Gasoline 

Peddler,  each  wagon 

Grain  elevator 

Haberdasher,  itinerant 

Hawker 


Horse  dealer. . 
Ittuerant. 


Hotel 

Additional  for  each  room  used. 

Hotel  porter 

Household  articles,  agent 

Canvassing 

Household  ornaments,  peddler 


House  mover 

Huckster  or  hawker. 


Icecream: 

Parlor , 

Peddler 

Ice  dealer: 

Each  1-horse  w^agon 

Each  2-horse  wagon 

Each  truck 

Insurance; 

Agency,  rate  based  on  niunber  of  agents — 

Company 

Installment  sales 

Intelligence  agent 

Junk  dealer,  if  maintaining  a  place  of  business. 
Kitchen-utensils  agent 


1  year 

1  year 

(.') 

1  year 

1  year 

1  year 

1  year 

1  month... 

1  week 

1  day 

1  year 

1  month... 

1  year 

3  months,. 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  day 

1  year 

6  months.. 

1  year 

1  year 

1  month. . . 

Iday 

1  year 

1  year 

1  year 

1  year 

1  week 

1  year 

3  months. , 

1  year 

1  year 

6  months.. 


1  year. 
1  year. 


Laundry 

Additional  for  cleaning  or  dyeing. 

Lecturer 

Lightning-rod  agent 

Loan  agent 

Loop  the  loop 

Lumber  dealer,  solicitor,  itinerant 

Limch  counter 

Lung  tester 


Magic  lantern  show. 

Magnetic  healer 

Map  agent 


Map  canvassing 

Meat  peddler,  selling  less  than  a  quarter  at  a  time . 
Medicine  dealer 


Menagerie,  rate  based  on  admission  charge.. 

Merchandise  broker 

Merchandise  peddler 


Merchant  or  manufacturer: 

Sales  loss  than  SIO.OOO 

.\dditional  per  S1,000  of  sales — 
510,000  and  less  than  535,000. . . 
535,000  and  less  than  5100.000. , 
5100,000  and  less  than  5200,000, 

$200,000  and  over 

Merchant,  transient 

Retailing  in  hotel  rooms 


Merry-go-round.. 


Messenger  service , 

Mines,  leases  , lands,  machinery,  or  equipment,  or 

agent  for 

Mining  stock 


1  Same  as  merchant. 


Monstrosities 

Moving-picture  show,   rate   based   on   admission 

charge 

Outdoor  entertainment 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  week 

1  year 

1  j'ear 

Iday 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month... 

1  year 

1  month. . , 

1  year 

Iday , 

1  year 

1  month.,, 
1  week . , , 

1  year 

1  week 

1  year 

3  months, 
1  week , , , 

Idav 

Iday 

1  year 

1  year 

3  months. 


1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  day 

Each  addi- 
tional day  ., 

1  month 

1  week 

1  day 

1  year 


1  year 

1  year 

1  month, 
1  week , . 
1  day 


1  year 

1  month.. 


11,000.00 
100.00 
15.00 
50.00 
50.00 
15.00 
16.00 
30.00 
15.00 

5.00 
24.00 
100.00 
50.00 
20.00 
40.00-60.00 
0) 

26.00 
16.00 
1,000.00 
60.00 
12.00 
24.00 

5.00 
20.00 
12.00 
32.00 
50.00 
10.00 

2.50 
12.00 

1.00 
25.00 
20.00 

7.00 
50.00 
20.00 
12.00 
20.00 
12.00 

12.00 
26.00 

3.00 
4.00 
6.00 

20.00-30.00 
20.00 
0) 

24.00 

30.00 

20.00 

7.00 

12.00 

12.00 

5.00 

36.00 

30.00 

30.00 

100.00 

(•) 

100.00 

10.00 

100.00 

10.  OO 

60.00 

5. 00 

60.06 

10.00 

5.0O 

25.00 

5.0O 

60-00 

20.00 

20.00 

6.00 

200, 00-300,  00 

16.00 

60,00 

20.00 

13.00 

LOO 

.50 

.25 

.10 

10.00 

25.00 

,    10.00 

30.00 

15.00 

f.OO 

12. 00 

24.00 
200.00 
50,00 
25,00 
6.00 

50.00-75.00 
10.00 


*  Not  reported. 


SPECIFIED  SOURCES  OF  REVENUE— MISSOURI. 


93 


KDO)  OF  BUSINESS  LICENSED. 


License  rate. 


SPRINGFIELD— Continued. 


Mule  dealer... 
Itmcmnt . 


Muscle  developer. 
Museum 


Musical  instrument: 
Agent 


Show., 


Nursery  apont 

Oculist,  itinerant. 


Office  buildinc 

Additional  for  eacli  room  over  5. . 

Oil  peddler,  each  wagon 

Oil  stocks 


Opera  house,  rate  based  on  admission  charge. 
Optician 


Order  salesman. 


Oyster  saloon 

Patent-medicine  dealer. 

Patent  right: 

Agent 

Peddler 


Pawnbroker. 


Peddler,  not  otherwise  licensed. 


Photographer 

Canvassing  agent  for.. 

Transient 

Pictures: 

Agent 

Canvasser 


Pony  show  rate  based  on  number  of  cars. . 
Pool  hall , 


Porter 

Premium  stamp. 

Printer 

Produce  broker.. 

Public  hall 

Quoits 


Keal  estate: 

Agent 

Loans 

Additional  for  each  $25,000  over  $50,000. 

Real  estate,  mining  lands,  etc 

Refilling  station 

Refrigerating  warehouse 

Restaurant 

Rooming  house 

Adtlitional  for  each  room  used 

Rug  agent 


Saleyard 

Sample  salesman. 


Scale  agent,  computing  or  other. 
Scales 


Sewing-machine  agent.. 
Shooting  gallery 


Show,  outdoor  entertainment 

Skating  rink 

Slot,  or  vending  machines; 

Nickel 

Penny , 

Soliciting  orders  for  future  delivery. 
Solicitor 


Souvenirs. 


year 

year 

month.. 

day 

year 

month., 

year 

month., 
day 


year 

week . . . 

year 

month., 
year  — 
week . . . 

day 

year 

year 

year 

year 

month., 
week . . . 

year 

week . . . 

day 

year 

month.. 

year 

week . . . 
day 


year 

year 

months.. 

year 

months., 
months.. 

year 

months.. 

year 

month... 
week 


month... 

year 

week 

day 

year 

months., 
months., 

year 

year 

year 

year 

year 

month... 

week 

day 


year 

year 

year 

year 

year 

year 

year 

year 

year 

year 

week 

year 

year 

month . . 

year 

year 

month . . 

year 

year 

months., 
months.. 

day 

month., 
year 


year 

year 

day 

month, 
week . . , 

day 

year 

week . . , 
day 


$32,00 

50.00 

10,00 

2,50 

100,00 
10,00 

100,00 
50,00 
10.00 

40.00 

7.00 

100,00 

10,00 

20,00 

15,00 

5,00 

6,00 

,  2,5 

12,  00 

200,00 

50,00 

25.00 

50. 00-100.  00 

15.00 

5,00 

30,00 

5,00 

12,00 

20,00 

5,00 

50,00 
50,00 
20,00 
60,00 
36,00 
20,00 
50,00 
20,00 
12,00 
15,00 
12.00 

15.00 
25,00 

5.00 

50. 00-75.  00 

10.00 

6.00 

3.00 
25.00 
250.00 
(') 

16.00 
12.00 
25.00 
15.00 

5.00 

14.00 
10.00 

5.00 
20.00 
50.00 
50,00 
(') 

5.00 

.50 

20.00 

7.00 
32.00 
30.00 

5.00 
24.00 
100,00 
10,00 
18,00 
25,00 
16,00 
12,00 

2,50 
10,00 
26,00 

5,00 
3,00 
5,00 

15,00 
5.00 
3.00 

50.00 
5.00 
2.50 


KIND  or  UU.SINESS  LICENSED. 


Period. 


License  rate. 


^  Same  as  merchant. 


SPRINGFIELD— Continued. 


Spectacle  peddler 

Stable,  boarding  or  livery 

S  lorage  house 

Street  railway 

Street  stand 


Street-stand  lecturer 

Swimming  pool 

Tamale  dealer 

Telegraph  company 

Tenpin  alley 

Toys 

Trust  companies,  for  $25,000  of  stock 

For  each  additional  $1,000  of  stock 

Typewriter  agent 

ITndertaker 

Unclaimed  goods,  sale  of,  at  auction  or  otherwise . . 
Vaudeville  or  picture  show,  rate  based  on  admis- 
sion charge 

Wagon  yard 

Water  company 

Wearing  apparel: 

Agent 

Canvasser 

Weighing  machine 

Wienerwurst  dealer 

Wild  West  show,  rate  based  on  admission  charge . 

Wood  dealer 

With  merchant's  license 


1  week . . . 

1  day 

1  year... 

1  year 

1  year 

1  year 

6  months 
3  months 
1  week . . , 

1  day 

1  day 

1  year 

6  months 

1  year 

1  year 

I  year 

6  months 
1  year... 
1  week . . 

1  day 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

1  week . . 

lyear 

1  month. 

1  year 

1  day 

1  year 

1  year 


$15.00 
5.00 

12.00 

16.00 
500.00 

16.00 

12.00 
8.00 
6.00 
2.50 
5.00 

10.00 
6.00 

20,00 
100,00 

12,00 
7.00 

60.00 
S.OO 
2.50 

75.00 
..50 

18.00 

24.00 
7.00 

SO.  00-75.00 

16.00 

1,000.00 

20.00 

7.00 

100.00 

10.00 

20.00 

100.00-200.00 

26.00 

16.00 


3. — General  license  taxes. 

The  following  statement  shows  for  each  city  the  kinds  of  general 
licenses  collected  and  the  rates  of  tax  imposed  for  the  periods 
specified: 


JOPLIN 

Kansas  City. 


Springfield 

St.  Joseph.. 
St.  Louis... 


Kind  of  license. 


Automobile,  rate  based  on  horsepower. 

Bicycle 

Motor  vehicle,  rate  based  on  horsepower. 
Motor  vehicle  manufacturer  or  dealer, 

1  vehicle 

Each  additional  vehicle 

Horse-drawn  vehicle  for  pleasure,  rate 

based  on  number  of  horses 

For  commercial  use  or  hire,  rate 
based  on  number  of  horses 

.\utomobile,  rate  based  on  horsepower- 
Motorcycle  

Vehicle,  1  and  2  horse 

Automobile  and  truck,  rate  based  on 
horsepower 

Automobile,  rate  based  on  horsepower. 

Motorc5'Cie 

Barouche,  1  and  2hor.se 

Bicycle 

Cab,  1  horse 

Coach,  4  horse 

Surrey,  I  horse 

Buggy 

Wagon,  rate  based  on  number  of  horses 
Manure  wagon 


Period. 


1  year. 
1  year. 
lyear. 

I  year. 
1  year. 

1  year. 

1  year. 

1  year. 
1  year. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


License 
rate. 


$2.00-$5.00 

1.00 

2,00-12.00 

10,00 
5.00 

1.50-0. 00 

2. 00-6. 00 

2.00-12.00 

2.00 
1.00-2.00 

2.00-12.00 

2.00-12.00 
2.00 
2.50-3.00 
1.00 
2.50 
10.00 
2.00 
1.50 

2.00-15.00 
1.00 


4. — License  taxes  on  dogs. 

Dogs  are  taxed  in  the  different  cities  at  the  following  rates,  each, 
per  year:  Kansa  City,  males  $1.50,  females  $.3;  St.  Joseph,  males 
$1.  females  $2;  St.  Louis,  males  $1,  females  $1;  and  Springfield, 
males  $2.50,  females  $5. 


94 


SPECIFIED   SOURCES  OF  REVENUE— MONTANA  AND  NEBRASKA. 


MONTANA. 


1. — Spkical  assessments. 

0. — For  public  improvements. 

The  entire  cost  of  opening  and  grading  streets,  paving  streets 
and  alleys,  setting  curbs,  constructing  sidewalks,  and  extending 
sewers,  both  trunk  and  lateral,  except  storm  sewers,  is  assessed 
against  benefited  property. 

6. — For  public  services. 

The  entire  cost  of  street  sprinkling  is  assessed  against  benefited 
property. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

The  state  collects  a  tax  of  2  per  cent  on  premiums  of  fire  insur- 
ance companies.  One-half  of  the  amount  collected  in  Butte  is  paid 
into  the  city  treasury  for  the  benefit  of  the  firemen's  disability  fund. 

b. — Collected  with  issue  of  license. 

The  following  statement  shows  tor  Butte  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  tor  the  periods  specified. 


KIND  OF  business  LICENSED. 


Period. 


T'lcense  rate. 


BUTTE. 


Advertising  matter,  distributing  agency  for 

Architect,  rate  based  on  annual  amount  of  business. 
Assayer,  rate  based  on  monthly  amount  of  business. 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

1  month 

1  month 

1  day       

SIO.OO 
2.50-10.00 
3.0O-10.0O 
5  00-200  00 

1.60 

Automobile  or  other  vehicle  propelled  by  steam, 
electricity,  or  ga-^oline: 

2  50 

2.00 

Banking,  lending  money,  etc.,  rate  based  on  aggre- 

10. 00-50. 00 

Barber  shop,  each  chair            

1  00 

1.00 

Billiard,  pool,  or  bagatelle  table        

3  75 

5.00 

Butcher,  for  each  fixed  pl.ice  of  business  or  branch 
thereof,  rate  based  ou  estimated  average  monthly 
sales    

1.00-75.00 

Cigarettes,  cigarette  paper,  or  material  used  in  mak- 

10.00 

Circus  or  menagerie,  rate  based  on  number  otrlngs. . 

Common  carrier,  rate  based  on  amount  of  intrastate 
business  done  in  city 

Contractor  or  builder,  rate  based  on  annual  amount 
of  business                  

100  0O-5(X)  00 

Each      addi- 
tional day. . . 

3  months 

3  month 

3  months 

3  months 

3  months 

3  months 

3  months 

^months 

100.00-250.00 

12.50-187.50 

2.50-10.00 

25  00 

Dentist      

2.50 

10.00 

5.00 

50.00 

Gold  dust,  gold  or  silver  bullion,  gold  or  silver  coin, 
buying  or  selling,  rate  based  on  aggregate  amount 
of  business 

10.00-50.00 

KIND  OF  BUSINESS  UCENSED. 


Period.  License  rate. 


BUTTE— Continued. 


Hotel,  on  each  S2,000  or  fraction  thereof  of  business 
done 

Insurance  agent 

InteUigence  office 

Laundry: 

Steam 

Other  than  steam 

Lawyer 

Lodging  house,  each  room , 

Loan  agent , 

Manufacturer,  not  otherwise  provided  for 

Medical  institvite  or  dispensary  or  like  business 

Mercantile  business,  commission  or  other,  for  each 
fixed  place  of  business  or  branch  thereof,  rate 
based  on  estimated  average  monthly  sales 

Merchant,  traveling,  selling  gold,  silver,  or  plated 
ware,  or  jewelry , 

Nurse,  trained 

Merry-go-round 

Motorcycle , 

Oleomargarine,  butterine,  or  imitation  cheese,  on 
each  pound  sold,  collected  monthly 

Opera  or  concert,  not  exliibiting  in  licensed  theater. 

Pa\vnbroker 

Peddler,  hawker,  or  traveling  merchant: 

With  pack 

With  wagon,  rate  based  on  number  of  horses 
used , 

Physician  and  surgeon 

Photographer 

Real  est  ate  agent 

Restaurant  or  eating  house,  on  each  S2,000,  or  frac- 
tion thereof  of  business  done 

Shooting  gallery 

Show,  minstrel,  legerdemain  or  not  otherwise  pro- 
vided for,  except  licensed  theater , 

Skating  rink,  roller  or  ice 

Soda  fountain  or  gooseneck  or  like  device,  for  sale 
of  nonalcoholic  drinks 

Soda  water,  pop,  or  other  light  drinks,  manufac- 
ture of 

Steam  railway,  on  intrastate  business  done  at  city 
office , 

Stable,  feed  or  livery 

Stock  corral  or  hay  yard 

Stock,  bond,  or  note  broker,  rate  based  on  aggre- 
gate amount  of  business  done 

Streetrailway,  horse,  motor,  or  electric 

Telegraph  company,  eachinstnunent,  except  those 
used  exclusively  "for  interstate  business... 

Telephone  company 

Theater 

Variety  or  concert 

Vehicle,  horse-drawn,  omnibus,  hack,  or  carriage: 

1  horse , 

Each  additional  horse 

Water  company 

Warehouseman,  railroad  company  acting  as,  except 
in  capacity  of  common  carrier 

Weighing,  public  or  platform  scales  for  hire 


3  months 

3  months 

3  months 

$5.00 
2.  .50 
10.00 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 

15.00 
10.00 

2.50 
.25 

2  50 

2.50-10!  00 

60.00 

1  month 

1.00-75.00 

25.00 

3  inonths 

3  months 

3  months 

2.50 

50.00 

1.00 

Not  H  mi  ted... 
1  exhibition... 
3  months 

.01 

3.00 

40.00 

3  months 

6.25 

3  months 

3  months 

3  months 

3  months 

10.00-16.00 
2.60 
2.50 
2.60 

3  months 

3  months 

5.00 
15.00 

1  performance. 
3  months 

5.00 
50.00 

3  months 

3.00 

1  month..- 

7.50 

3  months 

3  months 

3  months 

125.00 
10.00 
5.00 

3  months 

3  months 

10.00-50.00 
50.00 

3  months 

3  months 

5.00 
100. 00 
100.00 

Imonth 

40.00 

3  mouths 

3  months 

3  months 

2.50 

1.60 
100. 00 

3  months 

1  year 

10.00 
10.00 

3. — General  license  taxes. 
No  general  license  taxes  are  collected  in  Butte. 
4. — License  taxes  on  doos. 

There  is  a  license  tax  on  male  dogs  of  $3  each,  and  on  female 
dogs  of  $10  each,  per  year. 


NEBRASI^. 


1. — Special  assessments. 
a. — J^or  public  improvements. 

In  Omaha  all  costs  of  opening  and  grading  streets,  paving  streets 
and  alleys,  setting  curbs,  constructing  sidewalks  and  lateral  sewers, 
and  extending  water  mains  are  assessed  against  benefited  property. 

In  Lincoln  benefited  property  is  asses.sed  100  per  cent  of  the 
cost  of  paving  streets  and  alleys  and  setting  curbs,  and  also  an 
amount  not  to  exceed  50  cents  per  foot  for  lateral  sewers. 

h. — For  public  services. 

No  special  assessments  are  levied  for  public  services  in  the 
Nebraska  cities  included  in  this  report. 


2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  0/ license. 

In  Lincoln  the  following  business  taxes,  based  on  the  gross 
receipts,  are  collected  without  the  issue  of  a  license:  Electric  light 
aad  power  companies,  2  per  cent;  express  companies,  2^  per  cent; 
gas  companies,  2 J  per  cent;  street  railway  companies,  5  per  cent; 
telegraph  companies,  2  per  cent;  and  telephone  companies,  3  per 
cent. 

b. — Collected  with  issue  0/ license. 

The>  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  tax  rates  imposed  for  the  periods  specified. 


SPECIFIED  SOURCES  OF  REVENUE— NEW  HAMPSHIRE  AND  NEW  JERSEY.    95 


KIND  OF  BUSINK93  UCENSED. 


Period. 


License  rate. 


LINCOLN. 


Auctioneer 

Billiards;  and  pool,  each  table 

Billposter 

Bowling,  each  alley 

ChauiToiir 

Circus 

?-levator 

Junk  dealer 

Milk  dealer 

Moving  pictures 

Plumber 

Scavenger 

Secondhand  dealer 

Shoot ing  gallery 

Sidewalk  contractor 

Theater 

OMAHA. 

Auct  ioneer 

A  utomobiles 

Bankrupt  stock 

Bill  distributing 

Circus,  rate  based  on  admission  charge 

Dance  hall 

Employment  agency 

Kxpress 

Fortune  teller 

Fish  dealer 

(5un  powder 

Hacks 

Hack  driver 

House  mover 

Ice  wagon 

Junk  dealer 

Junk  peddler 

Meat  dealer 

Messenger  express  business 

Milk  by  hand,  for  each  cow 


Iday.. 
lyear. 
1  year, 
lyear. 
1  year. 
Iday.. 
lyear. 
1  year. 
I  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
lyear. 


$5.00 

10.00 

25.00 

10.00 

1.00 

75.00-200.00 

1.00 

6.00 

1.00 

75.00 

10.00 

6.00 

6.00 

25.00 

15.00 

100.00 


6  months 

1  year 

Iday 

1  year 

Iday 

Each  addi- 
tional day.. 

1  year 

6  months 

1  year 

6  months 

1  year 

1  year 

1  year 

1  year 

6  months 

1  year 

6  months 

1  year 

1  year 

6  months 

1  year 


$50.00 

10.00 

25.00 

2.5. 00 

25. 00-300. 00 

25. 00-1.50. 00 
10.00 
20.00 

5.00 
15.00 
10.00 

5.00 

6.00 

1.00 
10.00 

5.00 
15.00 

4.00 
20.00 
10.00 

1.00 


KraO  OF  BUSINE.S8  UCENSED. 


Period. 


OMAHA— Continued. 


Milk  depot  or  store 

Milk  wagon 

Moving  pictures: 

Scat  mg  capacity  350,  or  less 

Seating  cai)acity  over  350,  each  seat 

Special  I iccnsc 

Night-soil  wagon 

Pawnbroker 

Peddler: 

Foot 

Pushcart 

Wagon 

Peddler's  assistant .'. . 

Pool  hall: 

1  table 

Each  additional  table 

Produce •. 

To  sell  by  carload,  each  car 

Refuse  wagon 

Runner 

Secondhand  dealer 

Secondhand  furniture  dealer 

Shooting  gallery 

Street  band 


Street  sale 

Sidewalk  stand 

Theater,  rate  based  on  seating  capacity. 
Transient  dealer 


6  months.. 
6  months.. 


1  year 

lyear 

10  days  . . . 

1  year 

6  months.. 

1  month.. 
6  months.. 
6  months. . 
6  months.. 


1  year 

1  year 

6  months.. 


1  year 

6  months.. 

lyear 

6  months.. 
6  months.. 

1  week 

Iday 

Iday 

6  months. 

1  year 

1  day 


License  rale. 


5.00 

35.00 
.10 
25.00 
10.00 
50.00 

10.00 
10.00 
15.00 
10.00 

5.00 

1.00 

60.00 

10.00 

2.00 

1.5.00 

.5.00 

5.00 

2.5.00 

12.00 

2.50 

10.00 

12.00 

..00-I50.00 

25.00 


3. — General  license  taxes. 

No  general  license  faxes  are  collected  in  Nebraska  cities. 

4. — License  taxes  on  dogs. 

Omaha  imposes  an  annual  license  tax  of  $1  each  on  male  dogs  and 
53  each  on  female  dogs.     In  Lincoln  the  rate  is  $1  each  on  all  dogs. 


NEW  HAMPSHIRE. 


1. — Special  assessments. 

a. — For  public  improvements. 

No  special  assessments  are  levied  for  public  improvements. 

b. — For  public  services. 

The  entire  cost  of  moth  extermination  is  assessed  against  benefited 
property,  provided  such  cost  does  not  exceed  one-half  of  1  per  cent 
of  the  assessed  valuation. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  the  issue  of  license. 

b. — Collected  with  issue  of  license. 

The  following  statement  shows  for  Manchester  the  kinds  of 
business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


MANCHESTER. 


Billards  and  pool,  each  table 

Bottle  washer 

Bowling,  each  alley 

D  ance  hall 

Employment  office 

Hackney  coach,  cab,  or  carriage 

Jimk  dealer 

Limch  cart 

Merry-go-roimd 

Milkdealer 

Pawnbroker 

Plumber 

Roller  skating 

Scavenger,  ench  vehicle 

Shooting  gallery 

Show  or  exhil'ition,  rate  based  on  seating  capacity 

and  location. 
Wagon,  or  other  vehicle,  job  team,  etc.,  per  team. . . 


License  rate. 


1  year. 
1  year. 
1  year. 
I  night 
1  year. 
1  year. 
1  year. 
1  year. 
Iday.. 
1  year, 
lyear. 
1  year. 
1  night 
1  year. 
1  year. 
Iday.. 

1  year. 


tio.oo 

5.00 

10.00 

.50 

5.00 

■     1.00 

6.00 

10.00 

1.00 

2.00 

25.00 

.50 

1. 00 

.50 

10.00 

10.00-300.00 

.50 


3. — General  license  taxes. 
No  general  license  taxes  are  collected. 

4. — License  taxes  on  dogs. 
The  tax  on  male  dogs  is  $2  each  and  on  female  dogs  5*5  each  per 


NEW  JERSEY. 


1. — Specl^l  assessments. 

a. — For  ptiblic  improvem.cnts . 

Bayonne  and  Orange  levy  special  assessments  for  the  entire  cost 
of  opening,  grading,  and  paving  streets,  paving  alleys,  setting 
curbs,  laying  sidewalks,  and  constructing  trunk  and  lateral  sewers. 
Oamden,  East  Orange,  Hoboken,  Jersey  City,  Newark,  Passaic, 
Trenton,  and  West  Hoboken  assess  the  costs  of  such  improvements 
according  to  benefits,  except  those  for  opening  streets  in  Tamden 


and  for  constructing  trunk  and  lateral  sewers  in  East  Orange  and 
trunk  sewers  in  Passaic. 

Atlantic  City  assesses  benefited  property  for  two-thirds  of  the 
cost  of  paving  streets  and  for  the  entire  cost  of  lajang  sidewalks. 

Elizabeth  levies  special  assessments  according  to  benefits  for 
opening,  grading,  and  paving  streets  and  paving  alleys  and  for  the 
full  cost  of  curbs  and  sewers.  Paterson  levies  special  assessments 
according  to  benefits  for  opening  and  grading  streets,  setting  curbs, 
and  constructing  sewor.s;  for  two-thirds  of  the  cost  of  paving  streets 
and  alleys,  and  for  the  entire  cost  of  laying  sidewalks. 


SPECIFIED  SOURCES  OF  REVENUE-NEW  JERSEY. 


96 

Perth  Amboy  levies  against  benefited  property  special  assess 
ments  tor  the  entire  cost  of  grading  streets,  setting  curbs    laying 
sidewalks,  building  sewers,  and  for  two-thirds  of  the  cost  of  paving 

^Tcr^d:" :h':-cost  of  water-mam  extensions  is^ess^d  a^^t 
property  owners,  at  60  cents  per  linear  foot,  while  East  Orange 
levies  special  assessments  for  the  cost  of  drams, 
h. — For  public  services. 
Newark  levies  special  assessments  for  care  of  shade  trees. 

2.-BUSINESS   TAXES   OTHER   THAN    ON    THE    LIQUOR  TRAFFIC. 

a— Collected  without  issue  of  license. 

All  cities  in  New  Jersey  collect  a  tax  of  2  per  cent  on  the  gross 
premiums  of  fire  insurance  companies  and  the  receipts  from  this 
soTce  are  distributed  equally  between  the  firemen's  pension  funds 
Ld  the  firemen's  relief  associations  in  the  cities  where  col  ected 
According  to  an  act  of  the  legislature,  cities  are  empowered  to  levy 
a  tax  of  5  per  cent  on  the  gross  receipts  of  auto  busses. 
h.^Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  business 
Ucensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


ATLANTIC  CITY— Continued. 


Cigars  and  tobacco: 

Retail 

Wholesale 

Wholesale  and  retail 

Circus ■■ 

SlSthSlVndVadies'andgents'-furnisiiing^^^^^^ 
Clothini  and  gents'  furnishing  goods,  boots,  ana 


shoes 


Clothingandgoods'as' above  specified  and  other 


goods 

Coal  or  ice  wagon  or  cart,  each. 


1  year — 

1  year 

I  year... 

1  year. . . 
1  year... 

1  year... 


1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 


kutd  of  business  licensed. 


Period. 


License  rate. 


Coal  yard 

Confectionery 

Confectionery  and  cigars 

Confectionery  and  fruit. . . • 

Confectionery,  cigars,  and  produce 

Confectionery  and  ice  cream .. ....  ■■■.-■• 

Confectionery,  icecream,  an<l soft  drinKs     ...... . 

Confectionery,  ice  cream,  soft  drinks,  and  cigars . . 

Crematory  or  reduction  plant j  .^.     _ 

Delicatessen ■ 

Delicatessen  and  restaurant ■  •  v  -  •  :^;;^: 

Delivery  automobile,  used  in  any  licensed  busiMss 
Delivery  or  collecting  wagon,  1  liorse,  used  in  any 

DeUvery'  or"collecting  wagon,  or  automobi'le,  other 

than  above 

Department  store 

Distiller  or  rectifier •  ■ 

Druis  fancv  good's , 'soda  water,  and  cigars . . .  ■ 

Dmls,  wholesale  and  retail  .fancy  goods,soda  water, 

and  cigars 

gr^goot  ^nd^notfo'li- ^d'l'adie's-'and -gents' 'flir'- 

nishings ,- : "" ; 

Dry  goods,  notions,  ladies'  and  gents 


ATLANTIC  CITY. 


furnishing 


Advertising:  ^^.^^^^  not  conducted  on  premises- 

Electrical,  rate  based  on  square  feet .   

Illuminated,  rate  based  on  square  feet 

Wagon  or  other  vehicle  used  for  ...■•■-  •  •  •  ■ 

AdvertisinI  or  demonstration  store,  rate  based  on 
number  of  commodities 

Auction  store 


1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year.. 
1  year. . 
1  year.. 
1  year. 


Auctioneer -  .  *„on 

Automatic  weighing  machines  up  to  JO . . 

Each  additional  machine 

Automatic  slot  music  machine,  parlor. . . 

Automobiles:  |  j  yg^r 

Accessories 1  year 

In  garages 'j  lUar. 

Exchange  or  salesroom .     i     ." 


Garago,  3,000  square  feet  or  less ......  ■■■■  --■-■■ 

Qnekch  1,000  square  feet  over  3,000,  addt 

tional 

Otherthan\axi"c'ab;'rate'b'a^'ed-6n''pa^senger' 


less ■■-■■w:r\  ^y"^- 

1  year.. 
1  year. 


1  year. 


Amusement  Ir  cable  road,  nm  by  boat  or  car 

switchback,  revolving  swing,  obsen'ation  tower, 

shoot-tho-shute,  toboggan  slide    flying  horses 

bicycle  track,  the  old  mill,  illusion  show,  per 

forming  animals, each ; ;  ■ '  TA;  VsW^ i-h'riv^' 

Other  than  as  above,  except  freak  orsideshow,. 

Art  g lass  ware 

Aviation  machines ■ .  • 

Baby  coach  stand  or  store,  each . 

Bakery 

Barrel  dealer 

Barbershop, seilingcigars....... 

Baseballand  athletic  grounds 

Baseballelectricscore board .- ,  ' 

Bathhouse,  rate  based  on  number  of  rooms U  year 

Bicycles  and  bicyclesupplies J  i      

Bill  and  sign  posting.......... i  year'. 

Billboard,  rate  based  on  length >        

Ti;nKn...rrl  •srivert.isinffcorapanv ,  ■'-__' 


1  year... 
1  year... 
1  year. . . 
1  year. . . 
1  year... 
1  year... 
1  year, . . 
1  year. . . 
1  year... 


Billboard  advertising  company 

B illiards  or  pool ,  each  table -  -  ■  -  • :  ■  _- 

BoaMmg  house  or  hotel  permitting  ocean  bathing 

from  house,  rate  ba^ed  OQ  number  of  rooms     .^^. 
Boarding  house,  hotel .  restaurant,  and  barber  shop 

selling  cicarsfroni  case • '_'"X" 

Boarding  house,  cottage,  hotel,  inn,  tavern,  each 

sleeping  room 

Boots  and  shoes %v  •  ■ ". 

Boots, shoes,  dry  goods,  and  hosiery 

B?ttler'^of1o'frdrfnks,"wh'ol'esale;'notpay'in'g'riquor 

BotUtag'a'g'e'nt','se'll'ing'  or' delivering  soft  drinks .  - . 

Bowling,  each  alley •  •  ■  • ;  ••■•■• 

Bread,_pastry,  ice  cream,  and  confectionery 

Brick  dealer  or  yard. :^  -Ij;;; ' " 

Brick, lime,  and  cement  or  mortar  dealer 

Butter,  eggs ,  and  poultry 

Cart ,  automobile -  ■  • 

Cart,  rate  based  on  number  of  horses 

Carpet^;leaning  estabi  ishment 

CarpetKJleaning  vacuum  machme 

Carriage  and  wagon  making 

Cigars  and  postcards  or  stationery ..........  ■.■•■■■ 

Cigars,  barber  shop,  pool  parlor.shoe-shining  parlor, 
selling  from  case  only 


1  year. 
1  year. 
1  year. 


1  year 

1  year 

1  year 

1  year 


SIO.  00-550. 00 

10.00-  20.00 

50.00 

5.00-25.00 

250.00 

25.00 

2.00 

.25 

25.00 

10.00 
5.00 
25.00 
25.00 

10.00 
25.00 

25.00-50.00 


150.00 

50.00 

10.00 

50.00 

10.00 

15.00 

25.00 

5.00 

25.00 

1,50.00 

10.00-300.00 

10.00 

50.00 

1.00-5.00 

100.00 

5.00 


1  year... 
1  year... 
1  year... 
1  year... 
1  year. . . 
1  year... 
1  year... 
1  year. . . 
1  year. . . 
1  y  ear. . . 
1  year. . . 
1  year. . . 
1  year... 

1  year... 


25.00-75.00 

5.00 

.50 
15.00 
20.00 
25.00 

50.00 

50.00 

5.00 

25.00 

15.00 

15.00-25.00 

15.00 

10.00 

6.00 

10.00 

15.00 

15.00 

15.00 

5.00 


goods,  boots,  and  shoes ;•■-.••: , ,„..„, 

Dry  goids,  ladies'  clothing,  lailies'  and  gents  fur- 
nishings, millinery,  and  notions.  ..-..^^...- -■_• 

Dry  goods  and  goods  as  above  specified,  and  other 
goods,  other  than  department  stores 

Electric  supplies 

Electric  supplies  and  hardware 

Electric  supplies  and  automobile  supplies 

Electrician,  master; 

Original  license 

Ti  enewal 

ISSlSl^tiSn'advVrlisirig^.^demor^raiion' 

Express: 

Automobile  or  2-horse  wagon 

1-horse  wagon 

Five,  10,  or  Scent  store 

Flour  and  feed 

?lower%\"nd?rrixce'pt--on'lhe-bi-aMwVlk-ora^^^ 

proaches 

French  dry  cleaning 

Fruit  stand 

Fruit  store 

Fruit  and  soft  drirdcs 

Fruit  and  delicatessen 

P'ruit,  delicatessen,  and  groceries 

Furniture 

Furniture  and  carpets 

Funuture,  carpets,  and  stoves 

Furniture, carpets, and  clothing...... 

Fumiture,carpets, clothing  and  jewelry . . ..... .  - .  -  ■ 

Fumitiue,  men's  clothing,  hats,  baby  coaches,  car- 
pets,ladies' gowns, and  shirt  waists 

Gas  s'u'ppiies  and  fltxtures. 

Gents' furnishings,  hats,  and  caps 

Gents'  furnishings  and  stationery 

Gents' furnishings  and  shoes...... 

Gents'  furnishings,  dry  goods,  and  not  ons    

Gents'  furnishings,  hats,  caps,  and  millinery. . .  ... . 

Gents'  furnishings,  ladies'  hats,  lace  g^ds,  and^ 

GSsMU^ishto'g's,'ii'a't's','cip's,'iadies'"'co'a't's,'hats, 

and  shoes 

Golf  game ' 

Groceries 

Groceries  and  cigars :-v"'"i;'V;;;;ii' 

Groceries  and  produce,  wholesale  or  retail 

Groceries  and  produce,  poultry,  ^^l^'i*^- •.:•:■  "J 
Groceries  and  other  goods  as  specified  above  and 

other  goods 

Groceries  and  dry  goods v-:;;;; 

Groceries,  dry  goods,  shoes,  and  cigars 

Groceries,  produce,  and  cigars  


.-ear... 
1  year... 
1  year... 

1  year. . 

1  year.. 
1  year. . 
1  year.. 
1  year.. 
1  year. . 

1  year. . 
1  year.. 

1  year.. 

1  year.. 

1  year.. 

1  year. 
1  year. 
1  year. 
1  year. 


Groceries',  produce,  meats,  and  cigars - . .  • - 

Hack,  oniiSbus,  or  carriage,  rate  Wed  on  number 

of  horses ] 

Hfrdwafe;'t'ii'ware;'shipchandlefy;'an'd"sportini' 


nlrdware  'ti'iiwaVe ,  and  plumbing  supplies 

MarS.tinwIre',  stoves,  plumbing  supplies,  and 

Hard^'afe;Hnwar'e;"sh'ipchan^^^^^^^^^ 

snorting  goods,  and  Plumbmg  supplies. ....... -- 

HaVdware  tinware,  paints,  oils,  tin  work  plumbing 

supplies',  wall  papers,  and  house-tumishing  goods. 
>  Not  reported. 


1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year.. 
1  year.. 
1  year.. 
1  year. 
1  year. 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  vear 

lyear 


1  year. 


1  year... 
1  year... 
1  year... 
1  year... 
1  "year... 
1  year... 


1  year... 
1  year... 
1  year... 
1  year... 
1  year... 

1  year... 
1  year... 

1  vear... 
1  year... 

1  year... 

1  year.. 

1  year.. 


$10.00 

15.00 

20.00 
300.00 

15.00 

20.00 

30.00 

60.00 
15.00 
25.00 
10.00 
15.00 
25.00 
20.00 
15.00 
20.00 
25.00 
100.00 
35.00 
35.00 
10.00 

5.00 

25.00 
100.00 
50.00 
15.00 
25.00 

35.00 
15.00 

20.00 

30.00 

40.00 

60.00 
15.00 
20.00 
20.00 

25.00 
2.00 
25.00 

50.00 

15.00 
10.00 
75.00 
25.00 
10.00 

35.00 
15.00 
15.00 
25.00 
20.00 
50.00 
60.00 
15.00 
30.00 
35.00 
35.00 
40.00 

50.00 
25.00 
15.00 
15.00 
15.00 
20.00 
20.00 
25.00 

30.00 

30.00 
25.00 
10.00 
15.00 
15.00 
20.00 

25.00 
15.00 
30.00 
20.00 
25.00 

10. 00-12. 00 
10.00 

15.00 
20.00 

30.00 

30.00 

40.00 


SPECIFIED  gOURCES  OF  REVENUE— NEW  JERSEY. 


97 


KIND  OF   BUSINESS  LICENSED. 


Period. 


License  rate. 


ATLANTIC  CITY— Continued. 


Hardware,  plumbing  supplies,  metals,  household 
goods,  china  and  crockery  when  sold  with  other 
goods 

Hay,  grain,  or  feed,  sale  of,  from  railroad  car  or  depot. 

Hides,  tallow,  and  fats,  each  wagon 

Hokey-pokey  dealer,  ice-eream  or  peiinut  vender, 
each  wagon  or  cart 

Hul  house ,  each 

House-famishing  goods,  not  including  carpets 

Ice  cream: 

Manulacturer 

Parlor  or  stand 

Ice  plant,  pubUc  ser\*ice,  rate  based  on  daily  capacity 
in  tons . 

Imported  linens,  laces,  and  jewelry 

Information  bureau 

Jewelry,  manufacturing 

Jewelry 

Jewelry,  leather,  and  silk  goods 

Jewehy,  leather  goods,  and  novelties 

Jewelry  and  goods  as  above  specified  and  other 
goods 

Junk  dealer 

Junk  gatherer 

Keys,  locksmith  and  bellhanging  supplies 

Keys,  locksmith  and  bellhanging  supplies,  hard- 
ware, and  sporting  goods 

Ladies'  suits  and  shirt  waists 

Ladies'  suit s,  shirt  waists,  and  fur  goods 

Ladies'  suits,  dry  goods,  notions,  gents'  furnishing 
goods,  and  fur  goods 

Ladies'  millinery  and  funiishings 

Ladies'  clothing  and  fur  goods 

Ladies'  millinery  and  goods  as  above  specified  and 
other  goods 

Ladies'  gowns,  millinery,  fancy  goods,  and  ladies' 
furnishings 

Ladies'  and  gents'  furnishings  and  shoes 

Ladies'  goods,  notions,  gents'  furnishings  and  shoes. 

Laimdry; 

Collection  and  distributing  agency 

DeUvery  auto  vehicle 

Delivery  wagon,  rate  based  on  number  of  horses. 
Plant,  steam  or  electric 

Linens,  silks,  embroideries,  and  other  clothes  and 
notions 

Livery  stable 

Livery  stable  and  automobile  garage  combined 

Limch  stand 

Limch  stand  and  soft  drinks  or  limch  room  and 
soft  drinks 

Lumberyard 

Lumber  yard  and  mill 

Lumljer  and  brick  yard 

Lumber  and  brick  yard,  and  mill 

Manufacturing,  place  or  device 

Meats 


Meats,  pro^'isions,  or  produce 

Meats.  Dutter,  and  eggs,  poultry,  provisions,  or 
produce 

Milk  wagon  or  depot 

Moving-picture  operator 

Mo\ing-picture  or  stereopticon show,  scenic  theater, 
electric  illusions,  or  stereopticon  advertising,  ex- 
cept open-air  show 

Same  in  open  ah 

Music,  sheet,  with  vocal  demonstiation. 

Musical  instruments  and  music 

Musician,  traveling 

News  stand 

Newspaper  pubUsher 

Ocean  pier,  not  including  theaters,  mo\'ing-picture 
shows,  exhibitions,  or  other  amusements  upon 

Siers  for  which  e.x  tra  fees  are  charged  for  admission. 
d  pins,  each  table 

Oil,  gasoline,  petroleum,  etc.: 

Supply  or  service  plant  except  garage,  rate 

based  on  capacity  in  gallons 

Wagon 

Optical  goods,  eyeglasses 

Optical  goods  and  photo  supplies 

Optician,  traveling 

Oyster  depot 

Oyster  stand,  icecream,  and  confectionery 

Oyster  wagon,  selling  on  street 

Paint  and  oil 

Patent  medicines 

Peddler: 

Baskets,  books,  magazines, keys,  or  bellhanging 

suppUes 

Candy  or  sandwiches  from  baskets  or  trays 

Foreign  and  domestic  linens,  laces,  embroider- 
ies, silks,  and  other  Uke  gooiis  and  clothing, 

cloth  and  furs,  or  jewelry  and  diamonds 

Meats,  without  license  for  store,  each  wagon 

Produce,  or  huckster,  rate  based  on  number  of 

horses 

■\\"ith  basket,  pack,  wheelbarrow,  pushcart, 
selling  any  article  not  above  mentioned,  ex- 
cept farm  produce,  each 

Balloons 

House-furnishing  goods  and  clothing 

With  wheelbarrow  or  pushcart,  selling  farm 

produce 

Withwheelbarrow  or  pushcart,  selling  sea  food, 
not  caught  by  peddler 


year., 

year., 
year.. 

year., 
year., 
year.. 

year., 
year., 

year., 
year., 
year., 
year., 
year., 
year., 
year.. 

year., 
year., 
year., 
year., 

year., 
year., 
year.. 

year., 
year., 
year.. 

year.. 

year., 
year.. 
year.. 

year.. 

year. . 
year. . 
year.. 

year.. 

year., 
year., 
year.. 


year, 
year, 
year., 
year., 
year., 
year., 
year., 
year., 

year., 
year., 
year.. 


year, 
year, 
year, 
year- 
year. 
year, 
year. 


year. 

year. 


year., 
year, 
year, 
year, 
year, 
year., 
year., 
year., 
year., 
year. 


year., 
year,. 


year, 
year. 

year. 

year. 
year. 
year. 

year., 

year.. 


$100.00 
25.00 
25.00 

75.00 
10.00 
15.00 

20.00 
10.00 

25.0fr-50.00 
30.00 
10.00 
15.00 
12.00 
25.00 
15.00 

25.00 
150.00 
175. 00 

10.00 

15.00 
20.00 
25.00 

35.00 
l->.  00 
20.00 


20.00 
25.00 
25.00 

10.00 

10.00 

5.00-10.  00 

20.00 

25.00 
50.00 
50.00 
10.00 

15.00 
35.00 
50.00 
60.00 
65.00 
10.00 
10.00 
15.00 

25.00 
10.00 
5.00 


150.00 

100.00 

100.00 

10.00 

25.00 

5.00 

10.00 


250.00 
5.00 


10.00-100.00 
^5.00 
15.00 
15.00 
50.00 
10.00 
15.00 
10.00 
15.00 
15.00 


50.00 
25.00 


100.00 
10.00 

10.00-15.00 

100.00 

50.00 
100.00 

10.00 

10.00 


KIND  or  BUSINESS  UCENSED. 


Period. 


License  rate. 


ATLANTIC  CITY-Contlnued. 


Peddler — Continued. 

With  wagon,  pushcart  or  basket,  selling  pies, 

cakes ,  and  bread 

Photographer,  traveling  or  soliciting,  each  camera. 

Photographic  establishment 

Plumbing,  steam,  or  gas  fitting  supplies 

Produce,  sold  at  wharf,  dock,  or  boat,  each  dealer. 
Produce,  meats,  or  other  pro\'isions,  sold  from  rail- 
road cars  or  depots 

Real  estate 

Keclining,  obser\'ation  or  beach  chair,  for  hire,  each 

chair  or  seat 

Restaurant,  rate  based  on  number  of  tables 

Rolling  chairs,  for  hire: 

Double 

Single 

RoUUig  or  invahd  chair  station,  each 

Rugs,  oriental  or  other 

Saddle  horses,  rate  based  on  height  of  horse 

Saddlery  and  harness 

Sandwiches  only,  sale  of,  each  wagon 

Scales,  not  automatic 

Sea  foods 

Secondhand  clothing  or  furniture 

Sewing  machines 

Shells  and  novelties 

Ship  chandlery 

Ship  or  boat  yard 

Shooting  gallery 

Show,  side  or  freak 

Shuffleboard 

Skating  rink. 

Skee  ball  exercising  game,  each  alley 

Soft  drinks,  stand , 

Soft  drinks  and  ice  cream,  stand 

Soft  drinks  or  cooked  goods,  sold  on  streets,  each 

wagon 

Spectacle  and  eyeglass  stand , 

Stationery 

Stationery  and  toys 

Stock  broker  or  dealer 

Stoneyard 

Store,  not  otherwise  licensed 

Storage  house 

Stoves  and  plumbing  suppUes 

Streetcar,  using  city  streets 

Tailoring;    . 

Cleaning  and  pressing 

Gents'  furnishings,  hats  and  caps 

Merchant 

Teas,  coffees,  and  spices 

Theater,  opera  house,  or  garden,  not  selling  intoxi- 
cating liquors 

Tinware,  cooking  utensils 

Umbrella  stand 

Undertaker's  estabhshment 

Variety  store  and  bric-a-brac 

Wallpaper 

Waste  paper  or  ru'obish 

Wood  yard 

Business  for  which  aUcense  of  $10  or  ovens  charged, 
caro'ing  an  additional  ware,  not  specifically  U- 
censed,  additional 


year. 
year, 
year, 
year, 
year. 

year, 
year., 

year., 
year. 

year., 
year, 
year, 
year, 
year, 
year, 
year. 
year., 
year, 
year., 
year., 
year. , 
year., 
year., 
year., 
year., 
year., 
year., 
year., 
year., 
year.. 

year.. 

year., 
year., 
year., 
year., 
year., 
year., 
year.. 
year.. 
year.. 

year. . 
year., 
year., 
year.. 

year., 
year., 
year., 
year., 
year., 
year., 
year.. 
year.. 


1  year. 


BAYONNE. 


Billiards  or  pool,  each  table. 

Bowling,  each  alley 

Dead  animals,  removal 

Employment  agency 

Fat  gatherer 

Ice  wagon 

Junk  dealer 

Merry-go-round 

Milk: 

Store 

Wagon 

Moving  pictures 

Seavenger 

Theater 

Vender: 

Foot 

Wagon 


CAMDEN. 


Auctioneer 

Bilhards  or  pool,  each  table 

Billposting 

Bowling,  each  alley 

Circular  distributor 

Circus,  rate  based  on  number  of  rings. . 

Employment  agency 

Garage: 

lndi\'idual,  Icar 

PubUc,  up  to  5  cars 

Over  5  cars,  each  additional  car. 

Jimk  dealer 

Junk  and  rag  dealer,  store 

MUk 

Moving-picture  show,  per  seat 

I  None  more  than  $15. 


lyear. 
lyear. 
lyear. 
lyear. 
lyear. 
Iday.. 
lyear. 

lyear. 
lyear. 
lyear. 
lyear. 
lyear. 
1  year. 
1  year. 


$25.00 

100.00 

15.00 

15.00 

10.00 

25.00 
10.00 

1.00 
10.00-100.00 

15.00 
10.00 

100.00 
25.00 
5.00-10.00 
10.00 
60.00 
10.00 
25.00 
75.00 
10.00 
15.90 
10.00 
10.00 
25.00 

200.00 
10.00 
50.00 
10.00 
10.00 
15.00 

250.00 
50.00 
10.00 
15.00 

100.00 

10.00 
10.00 
25.00 
15.00 
50.00 

5.00 
20.00 
15.00 
10.00 

150.00 

10.00 

10.00 
15.00 
15.00 
10.00 
25.00 
10.00 


5.00 


lyear... 
lyear... 
1  year. . . 
lyear... 
lyear... 
lyear... 
lyear... 
1  month 

lyear... 
lyear... 
lyear... 
lyear... 
lyear... 

1  year... 
1  year... 


$1.00 
1. 00 

50.00 

20.00 
5.00 
1.00 

25.00 
2.0O-10.00 

2.00 

2.00 

60.00 

10.00 

100.00 

10.00 
20.00 


$25.00 
5.00 
60.00 
5.00 
6.00 
25.00-200.00 
10.00 

1.00 
6.00 
1.50 
6.00 
24.00 
1.00 
«.10 


■  None  less  than  $23. 


3T905°— IS- 


98 


SPECIFIED  SOURCES  OF  REVENUE— NEW  JERSEY. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


C  AMD  EN— Continued. 


Moving-picture  sliow 

Peddler: 

Pushcart,  basket,  etc 

Witli  team,  rate  based  on  number  of  horses 

Petroleum,  naphtha,  etc.,  sale  or  hawking,  rate 
based  on  number  of  horses 

Plumber 

Public  hack  or  conveyance,  rate  based  on  passenger 
capacity 

Rag  picker  and  itinerant  scrap  trader,  with  privi- 
lege of  1  team 

Secondhand  store , 

Secondhand  store,  handling  tools  and  bicycles 

Shuffleboard,  each 

Skating  rink 

Special  officer,  including  badge 

Theater,  not  to  exceed 

Trading  stamp  dealer; 

Retail 

Wholesale 


1  night 

lyear. 
1  year. 

1  year, 
lyear. 

1  year. 

lyear. 
lyear., 
lyear.. 
lyear.. 
lyear.. 
1  year.. 
1  day.. 

1  year. 
1  year. 


$1.00 

5.00 
10.00-15.00 

10.00-15.00 
1.00 

3.00-10.00 

6.00 
6.00 

24.00 
5.00 

50.00 
1.50 
2.00 

2.00 
10.00 


EAST  ORANGE. 


Auctioneer 

Baby  boarding  house 

Baggage  wagon 

Billiards  or  pool 

Billposting 

Circus  or  exhibition  of  trained  animals. 
Driver,  cab.  carriage,  omnibus,  or  stage 

Dumping  pri\ilege  to  scavenger 

Employment  agency 

Explosives: 

Jobber 

Retailer 

Storage 

Fireworks 

Garage,  public 

Hackman 

Ice ;. 

Junkman 

Junk  shop 

Kerosene 

Milk  store  or  wagon 

Moving-picture  show 

Pawnbroker 

Plumber: 

Original  license 

Renewal 

Restaurant 

Scavenger 

Vender 


lyear 

lyear 

lyear 

lyear 

1  year 

No  time  fixed. 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

lyear 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


$5.00 
1.00 
20.00 
10.00 
50.00 
100.  OO 
10.00 
20.00 
10.00 

20.00 
10.00 
25.00 

2.00 
10.00 
10.00 

2.50 

10.00 

100.00 

1.00 

2.00 
100.00 
25.00 

5.00 
2.00 
10.00 
10.00 
10.00 


ELIZABETH. 


Auctioneer 

Billiards  or  pool: 

1  tabic 

Each  additional  table 

Billposting 

Cab 

Carnival: 

Local 

Out  of  town  people. . . 
Circus,  rate  based  on  size. 

Combustibles,  sale  of 

Dance  hall 

Distributor  of  handbills. . 

Freak  show 

Hack , 

Jimkraan .' 

Lunch  wagon 

Merrv -go-round 

Milk: 

Moving-picture  theater . . . 

Pa^vn  broker 

Plumber 

Theater 

Truck 


1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

Iday. 
1  day. 
1  day. 
1  year. 
1  year. 
1  year. 
1  day. 
1  year. 
1  year. 
1  year. 
1  day. 
1  year 
1  year. 
1  year. 
1  year. 
1  year 
1  year 


S25.00 

5.00 
2.  .50 
25.00 
5.00 

1.00 

10.00 

5.0O-I0O.0O 

1.00 

20.00 

5.00 

1. 00 

6.00 

10.00 

25.00 

1.00 

2.00 

48. 00 

50.00 

10.00 

100.00 

5.00 


HOBOKEN. 


S25.00 
2  00 

Barber 

1  vear 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

1  vsar 

i  00 

Cab 

Express 

1  year 

5  00 

Pat  and  hone 

Hack ; 

Ice 

lyear 

5.00 

KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


HOBOKEN— Continued. 


Junk  dealer 

Lodging  house,  each  bed 

Milk 

Moving-picture  theater . 

Musician 

Omnibus 

Pawnbroker 

Peddler 

Plumber 

Scavenger 

Stage 

Smll 

Theater 

Truck 


1  year 
1  j'ear 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 


JERSEY  CITY. 


Auctioneer 

Advertising  signs,  upon  fences,  buildings,  or  other 

structures 

Billiards  or  pool 

Blasting  rock 

Cartman 

Circus: 

Admission  over  25  cents 

Admission  less  than  25  cents 

Each  succeeding  week 

Concert  or  entertainment,  admission  50  cents  or 
more 

Driver,  hack,  cab,  or  omnibus 

Exhibition,  athletic  or  scientific 

E.xplosives,  sale  or  transportation 

Expressman 

Fat  and  bones: 

Collection 

Transportation 

Fly-by-night  merchant 

Fireworks,  manufacture  or  storage  of 

Hand  organ  grinder 

Inteihgence  olhce 

Junk  shop 

Lodging  house,  each  bed 

Milk  and  cream: 

Store 

Wagon 

Moving-picture  machine 

Moving-picture  operator 

Musician 

Newspaper  vender,  resident 

Oil  wagon 

Pawnbroker 

Peddler: 

Resident 

Nonresident 

Places  holding  entertainments,   balls   or  dances, 

where  liquors  are  sold 

Plays,  singing,  etc.,  where  liquors  are  sold 

Porter,  public: 

Original  license,  S2  additional  for  badge 

Renewal 

Steam  engineer 

Stevedore,  for  each  horse,  mule,  or  hoisting  machine 

used 

Street  car,  each 


1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  week 

1  week 

Each  perform- 
ance   

1  year 

Each  exhibi- 
tion  

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month 

1  year 

1  year 

1  year 

1  year 

1  year 


NEWARK. 


Auctioneer 

Bill  distributor 

Billposter 

Cartman 

Circus 

I'ance  hall 

Employment  agency 

Hack  driver 

Hackman 

Junk: 

Dealer,  with  wagon 

On  foot 

Shopkeeper 

Lodging  house 

Motor  driver 

Motor  owners,  with  badge. . . 

Without  badge 

Organ  grinder 

Pawnbroker 

Peddler: 

Meat 

With  satchel  or  pack 

Sale  of  goods  by  nonresident. 
Show,  exliibition,  movie,  etc 

Street  car,  each 

Theater 

Vender 


1  year. 
1  year. 
1  year. 
1  year. 
Iday. 
1  year. 
1  year 
1  year. 
1  year. 

1  year. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 
1  vear 
1  flay . 
1  year 
1  year 
1  year 


$10.00 

LOO 

2.00 

200.00 

10.00 

5.00 

50.00 

S.OO 

10.00 

10.00 

5.00 

5.00 

300.00 

5.00 


$50.00 

250.00 
5.00 
S.00 
1.50 

500.00 
150.00 
50.00 


25.00 
5.00 

100.00 
5.«0 
1.50 

5.00 
10.00 
250.00 
5.00 
S.OO 
6.00 
15.00 
.25 

1.00 

2.00 

5.00 

LOO 

25.00 

10.00 

5.00 

150.00 

10.00 
25.00 

300.00 
25.00 

5.00 
3.0O 
2.00 

5.00 
10.00 


$50.00 

2.00 

25.00 

5.00 

50.00-350.00 

100.00 

25.00 

5.  50 

10.00-  10.50 

15.00 
10.50 
25.00 
LOO 
6.50 
10.50 
10.00 
10.50 
150.00 

20.00 
5.50 
25.00 
LOO 
10.00 
350.00 
10.00 


SPECIFIED   SOURCES  OF  REVENUE    NEW  JERSEY. 


99 


Knn>  OF  BUSINESS  UCBN3ED. 


Period.         License  rate. 


ORANGE. 


Auctioneer 

Circus 

Emiiloyment  agency 

Gasoline 

Hackman 

Maricet,  except  Saturday 

.Saturday  only 

Milli 

Newsboy 

Niglit-soil  collector 

Pawnbroker 

Peddler: 

Pack 

Wapon 

Plumber 

Scavenger 

Street  c*ar,  each 

Theater 


1  year 
1  day. 
1  year 
1  year 
1  year 
Iday. 
Iday. 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 
1  year 
1  year 
1  year 
1  year 


$10.00 

20. 00-60. 00 

3.00 

25.00 

1.00 

.50 

1.00 

2.00 

.50 

5.00 

50.00 

5.00 
10.00 

5.00 
10.00 

10.00 

75.00 


PASSAIC. 


Auctioneer 

Dance  liall 

Hack 

Ice 

Ice  wagon 

Junk •. 

MUk 

MUk  wagon 

Moving-picture  theatir 

Peddler 

Pushcart 

Scavenger 

Wagon 


1  year 
1  year 
1  year 
1  year 
1  year, 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year. 


PATERSON. 


Auctioneer 

Abattoir 

Boxing  bout 

Cariuval 

Pance  hall 

EmplojTnent  agent 

Express  wagon 

Hack 

Ice  dealer 

Junk  dealer 

Milk  dealer 

Motion-picture  operator: 

Original  license 

Renewal 

Pawnbroker 

Peddler: 

With  horse  and  wagon 

With  pushcart 

Carrying  his  goods 

Scavenger-vault  cleaner 

Show,  license  transfer 

Show  or  exhibition,  miscellaneous 

Theatrical,  theaters  and  movies... 


1  year 

1  year 

Each  enter. 

tainment... 

(=) 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

Each  addi- 
tional day.. 
1  year 


PERTH  AMBOY. 


Auctioneer 

Barber 

Billiards 

Circus,  rate  based  on  admission. . . 
Concert,  rate  based  on  admission.. 

Exhibition,  athletic  or  scientilie... 


Fish  dealer. . 

Hack 

Huckster 

Ice  cream — 
Junk  dealer.. 


1  year 

1  year 

1  voar 

Iday 

Each  enter- 
tainment... 

Each  enter- 
tainment... 

1  year 

1  year 

1  year 

1  year 

1  year 


$26.00 

100.00 

5.50 

1.00 

1.00 

5.00 

1.00 

1.00 

100.00 

15.00 

10.00 

20.00 

15.00 


$50.00 
25.00 


(■) 


150.00 
40.00 
10.00 
6.00 
6.00 
5.00 
25.00 
2.00 

5.00 

1.00 

150.00 

25.00 
18.00 
12.00 
15.00 
25.00 
5.00 

1.00 
300.00 


$25.00 

l.OO 

10.00 

50.00-100.00 

=  5.00-10.00 

•100.00 

.50 

15.00 

25.00 

1.00 

25.00 


*  Five  per  cent  of  gross  receipts,  minimum  $10. 

2  For  period  of  stay.    Time  not  reported. 

3  These  provisions' do  not  apply  to  a  concert  given  for  a  charitable  or  benevolent 
purpose. 

*  Maximum  license  tax. 


KIND  or  BUSINESS  LICENSED. 


Period. 


License  rate. 


PERTH  AMBOY— Continoed. 


Milk  dealer 

Pawnbroker 

Peddler 

Pushcart 

Public  htUl,  rate  based  on  seating  capacity 

Scavenger 

Theater,  opera  house,  or  moving-picture  show,  rate 
based  on  seating  capacity 


1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 


TRENTON. 


Auctioneer 

Automatic  machine  exhibition 

Ball  bat  game 

BiUposting  company 

Extr^an 

Carrousel 

Circus 

Entertainment  in  house  or  hall 
Exhibition: 

In  store 

Under  canvas 

Hand  organ  or  street  piano 

Junk: 

Dealer,  on  foot 

With  wagon 

Shopkeeper 

Loan  agency 

Milk  dealer 

Moving  pictures 

Museum 

Pawnbroker 

Peddler: 

On  foot 

With  wagon 

Plumber,  master 

Scavenger 

Shooting  gallery 

Street  band,  traveling 

Theater 

Vaudc\ille 

Wild  West  show 


WEST  HOBOKEN. 


Advertising 

Auctioneer 

Billiards  and  pool,  each  table 

Emplojmient  agency 

Fireworks " 

Ice 

Junk 

Milk  store 

Milk  wagon 

Musician 

Peddler 

Plumber 

Theatrical,  including  moving-picture  house 


$2.00 

125.00 

10.00 

15.00 

5. 00-50.  OO 

2.00 

50.00-200.00 


1  year... 
1  year... 
1  year... 
1  year.. 
1  year... 
1  vear. . . 
Iday... 
1  year... 

1  year. . . 
1  month 
1  month 
ld.iy... 

1  year. . . 

1  year... 
1  year... 
1  year. . . 
1  year... 
1  year. . . 
1  year... 
1  year... 
1  year... 

1  year... 
1  year... 
1  year. . . 
1  year... 
1  year... 
1  year... 
1  year. . . 
1  year... 
1  day . . . 


$6.00 
50.00 
60.00 
60.00 
1.00 
120.00 
100.00 
50.00 

50.00 
5.00 

25.00 
7.50 
3.00 

4.00 
10.00 
20.00 
300.00 
2.00 
50.00 
150.00 
150.00 

6.00 
12.00 
10.00 

5.00 
60.00 
12.00 
150.00 
50.00 
50.00 


1  year 
1  year 
1  year 
1  year. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year. 
1  year. 


$10.00 

25.00 

■    3.00 

25.00 

1.00 

2.00 

10.00 

l.OO 

2.00 

2.00 

5.00 

1.00 

100.00 


o. tiENERAL    LICENSE    TAXES. 

Jersey  City  issues  licenses  for  garages,  both  public  and  private, 
at  $5  each  per  year,  and  revolver  permits  at  110  each  per  year. 
Newark  collects  a  tax  of  |1  each  per  year  for  revolver  permits. 

4. — License  taxes  on  dogs. 

License  taxes  on  dogs  are  collected  by  the  different  cities  at  the 
following  rates,  each,  per  year: 

Atlantic  City,  Elizabeth,  Jersey  City,  Newark,  Paterson,  Perth 
Amboj',  and  West  Hoboken,  males  and  females,  $1;  Bayonne,  males 
$2,  females  ?-5;  East  Orange  and  Orange,  males  $1,  females  $3; 
Hoboken  and  Trenton,  males  and  females,  $2;  Passaic,  males  $2. 
females,  $3. 


100 


SPECIFIED  SOURCES  OF  REVENUE— NEW  YORK. 

NEW  YORK. 


1. — Special  assessments. 
a. — For  public  improvements. 

The  following  paragraphs  specify  the  kinds  of  special  assess- 
ments for  specified  pul>lic  improvements  levied  against  benefited 
property  in  the  different  cities: 

For  opening  streets,  Albany,  Binghamton,  Buffalo,  Mount  Vernon, 
Niagara  Falls,  Rochester,  Schenectady,  Syracuse,  and  Utica  assess 
the  entii'e  cost  against  the  property  benefited;  New  Rochelle,  all 
costs  in  excess  of  $5,000;  Troy,  50  per  cent  of  the  cost;  Amsterdam, 
75  per  cent;  and  Poughkeepsie,  about  90  per  cent.  New  York 
City  assesses  about  93  per  cent  of  the  cost  of  opening  streets  and  parks. 
For  grading  streets,  Albany,  Buffalo,  Mount  Vernon,  Rochester, 
Schenectady,  and  Syracuse,  assess  the  entire  cost;  Amsterdam,  75 
per  cent;  Poughkeepsie,  CO  per  cent;  Troy,  50  per  cent;  and 
New  Rochelle,  all  costs  in  excess  of  $0,000. 

For  paving  streets,  Albany,  Jamestown,  Niagara  Falls,  Rochester, 
Schenectady,  and  Syracuse,  assess  against  benefited  property  the 
entire  cost;  Amsterdam,  Auburn,  Binghamton,  and  Troy,  50  per 
cent;  Elmira,  20  per  cent;  Mount  Vernon,  New  Rochelle,  and 
Utica,  66§  per  cent;  New  York,  about  93  per  cent;  Poughkeepsie, 
60  per  cent;  and  Buffalo,  two-thirds  of  the  coat  of  repaying  and 
the  total  cost  of  original  paving. 

Alley  paving  in  the  different  cities  is  assessed  at  the  same  rates 
as  street  paving,  except  in  Elmira,  where  the  entire  cost  of  paving 
alleys  ia  assessed  against  the  benefited  property,  and  in  Mount 
Vernon,  New  York,  Poughkeepsie,  and  Utica,  where  no  special 
assessments  for  alley  paving  were  reported. 

For  setting  curbs,  Albany,  Amsterdam,  Auburn,  Elmii-a,  Mount 
Vernon,  Niagara  Falls,  Poughkeepsie,  Syracuse,  and  Schenectady 
assess  the  entire  cost  against  benefited  property;  Binghamton  and 
Jamestown,  50  per  cent;  and  Utica,  66|  per  cent.  Buffalo,  New 
York,  and  Rochester  include  the  cost  of  curbs  with  special  assess- 
ments for  pa\dng.  New  Rochelle  assesses  for  curbs  at  $2  per  lineal 
foot  on  each  side  of  the  street;  Troy,  50  per  cent  of  the  cost  of  curbs 
constructed  in  connection  with  paving  and  the  entire  cost  of  curbs 
constructed  after  pa\-ing. 

For  sidewalk  construction,  the  entire  cost  is  assessed  against 
benefited  property  in  Albany,  Amsterdam,  Auburn,  Buffalo, 
Elmira,  Jamestown,  M»unt  Vernon,  New  Rochelle,  Niagara  Falls, 
Poughkeepsie,  Rochester,  Schenectady,  Syracuse,  Troy  and  Utica; 
one-half  of  the  cost  in  Binghamton ;  and  $2  per  lineal  foot  on  each 
side  of  the  street  in  New  Rochelle. 

For  sewers,  both  trunk  and  lateral,  Albany,  Auburn,  Rochester, 
and  Utica  assess  the  entire  cost  against  benefited  property;  Bing- 
hamton, not  exceeding  80  centa  per  running  foot;  New  Rochelle, 
$2  per  lineal  foot  on  each  side  of  the  street;  Poughkeepsie,  not  to 
exceed  $3  per  lineal  foot;  Syracuse,  ordinarily  the  entire  cost,  but 
in  exceptional  cases  for  building  trunk  sewers,  only  part  of  the 
cost;  Ti'oy,  the  entire  cost  of  sewers  less  than  24  inches  in  diameter 
and  50  per  cent  of  the  cost  of  sewers  21  inches  or  more  in  diameter. 
Buffalo,  Jamestown,  Mount  Vernon  and  Schenectady  assess  the 
total  cost  of  lateral  sewers;  and  New  York,  about  93  per  cent  of  the 
cost  of  sewers  and  receiving  basins. 

New  York  city  assesses  against  benefited  property  about  93  per 
per  cent  of  the  cost  of  fencing  lots  and  of  outlays  for  flagging;  Niagara 
Falls,  one-half  of  the  cost  of  decorative  lighting  and  the  entire  cost 
of  gas,  sewer,  and  water  connections. 

Yonkers  has  no  uniform  rates  for  special  assessments  for  public 
improvements,  but  determines  tlie  amount  of  assessments  for  each 
Improvement  by  a  special  ordinance. 

b. — For  public  services. 

For  street  sprinkling  Auburn,  Buffalo,  Elmira,  and  Syracuse 
assess  the  full  cost  against  benefited  property;  and  Rochester,  50 
per  cent  of  the  cost  of  street  cleaning  and  that  portion  of  the  cost  of 
street  sprinkling  not  paid  by  the  street  railway  company. 


Auburn  assesses  against  benefited  property  three-fourths  of  the 
cost  of  inner  lighting  or  lighting  vdth  ornamental  posts  on  street 
edges;  Mount  Vernon,  50  per  cent  of  the  cost  of  lighting  with  orna- 
mental pillars  and  cluster  lamps;  Syracuse  and  Troy,  the  full  cost 
of  ornamental  lighting. 

Binghamton,  Buffalo,  Elmira,  Poughkeepsie,  Rochester,  and 
Utica  assess  against  benefited  property  the  full  cost  of  snow 
removal  or  sidewalk  cleaning;  and  Rochester,  the  total  cost  of 
repairing  sidewalks. 

Mount  Vernon  assesses  a  hydrant  rental  tax  of  3i  cents  per  front 
foot  against  property  within  500  feet  of  any  fii'e  hydrant.  Buffalo 
assesses  against  the  property  benefited  the  full  cost  of  cutting  weeds, 
removing  rubbish,  oiling  streets,  and  repairing  lateral  sewers. 

2. — Business  taxes  other  than  on  the  liquoii  TRArnc. 
a. — Collected  without  issue  of  license. 

Taxes  amounting  to  2  per  cent  of  the  premiums  received  by 
agents  of  foreign  fire  insurance  companies,  and  1  per  cent  of  the 
gross  premiums  or  assessments  of  foreign  mutual  fire  insurance 
companies  or  associations,  are  collected  in  the  different  "cities  of  the 
state  and  paid  to  the  firemen's  pension  funds  and  firemen's  benevo- 
lent associations  of  the  respective  cities.  New  Rochelle  collects 
a  tax  of  3  per  cent  on  the  gross  receipts  of  automobile  omnibusses. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


KIND   OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


ALBANY. 


Auctioneer 

Billposter 

Chauffeur,  if  not  owner  of  car 

Circus,  rule  fixed  by  mayor 

Employment  agency 

Hack: 

1-horse - 

2-horse 

Driver,  if  not  owner 

Junk  dealer 

Mo\ing-picturc  exhibition 

Pawnbroker 

Theater 

Ta.xicab 

Truck: 

1-horse 

2-horse  or  auto 

Vender: 

With  wagon 

Without  wagon 

AMSTERDAM. 


1  month 

1  day 

S50.00 

25.00 

Junk                                               

1  year 

5.00 

50.00 

Peddler,  bawker  or  render,  each  horse  or  Tvagon, 
motor  vehicle,  handcart,  or  other  vehicle,  boat  or 

1  year 

10.00 

I  month 

Each  addi- 
tional month 
1  dav 

5.00 

2.50 
1.00 

AUBURN. 


Auctioneer 

Fireworks  display 

Huckster 

Peddler: 

On  toot 

With  horse  and  wagon  or  cart 

Pop  corn,  popping  and  sale  of 

Pushcart 

Theater 


1  week. 
1  year.. 
1  year.. 
1  day . . 
1  year.. 

1  year . . 
1  year . . 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
I  year.. 
1  year.. 

1  year.. 
1  year.. 

1  year.. 
1  year.. 

mont 
day., 
year, 
year. 

year, 
mont. 
^ach 
tiona 
day.. 

1  year 

1  day 

3  months.. 

1  day 

1  day 

1  mouth... 
1  month... 
1  year 


$50.00 

50.00 

1.50 


0) 


25.00 

3.00 

5.00 

1.50 

25.00 

50.00 

50.00 

100. 00 

5.00 

1.00 
5.00 

10.60 
5.50 


J25. 00 
6.00 
10.00 

1.00 
2.00 
3.00 
3.00 
75.00 


1  Not  over  S300. 


SPECIFIED  SOURCES  OF  REVENUE— NEW  YORK. 


101 


KDtD  OF  BUSnjESS  UCENSED. 


Teriod. 


License  rate, 


BINGHAMTON. 


Automatic  baseball  court 

Billiards  or  pool ; 

liable 

Each  additional  table 

Bowling: 

lailcy 

Each  additional  alley 

Dance  hall 

Drayman 

Employment  bureau 

Junk  dealer 

Pawnbroker 

Peddler,  on  foot 

Taxicab 

Theater,  rate  based  on  seating  capacity 
Vender: 

1  wagon 

Each  additional  wagon 


1  year 

1  year 
I  year 

1  year 
1  year 
I  year 
1  year 
1  year 
1  year 
lyear 
Iday. 
1  year 
1  year, 

lyear 
1  year 


BUFFALO. 


Auctioneer 

Automobile  show 

Baker,  rate  based  on  number  of  employees 

Baseball  park 

Billboards,  maintaining 

Billiards  and  pool,  each  table 

Billposter 

Bootblack  stand,  each  chair 

Bowling,  each  alley 

Butcher 

Candy  stand 

Circular  distributor 

Circus,  rate  based  on  size 

Confectioner,  rate  based  on  number  of  employees . . 
Dance  hall,  each  1 ,000  square  feet 

Additional  for  each  public  dance 

Employment  agency 

Fish  dealer 

Gasoline: 

Retail 

Wholesale 

Grain  drying 

Huckster 

Junk  dealer: 

Hand  wagon 

Horse  and  wagon '. 

Boat  and  yard 

Wholesale 

Kerosene,  naphtha,  etc.,  dealer 

Milk  dealer,  each  wagon 

Merry-go-round .- 

Moving-picture  operator: 

Origmal  license 

Renewal 

Pawnbroker 

Peddler: 

On  foot 

Pop  corn  and  peanuts 

With  pushcart 

With  horse  and  wagon 

With  2  horses,  automobile,  or  other  vehicle,  1 

man 

With  2  men 

Plumber 

Public  vehicle 

Removing  dead  animals 

Restaurant,  with  music 

Secondhand  dealer 

Shooting  gallery 

Slaughterhoiise 

Tent  show 

Theater  or  moving  pictures,  rate  based  on  seating 

capacity 

Vacuum  cleaning  machine 


Bill  posting 

Circus 

Concert 

Huckster 

Pawnbroker 

Poolroom 

Scavenger 

Shooting  gallery 

Taxic-ab 

Theater 

Vehicle,  horse  drawn 

Express 

Hack 


$10.00 

5.00 
1.00 

5.00 

1.00 
50.00 

5.00 
25.00 

5.00 

50.00 

.50 

5.00 
50.00-150.00 

20.00 
15.00 


1  year... 
Iday.... 
1  year... 
lyear... 
1  year... 
1  year... 
1  year... 
1  year. . . 
1  year... 
lyear... 
1  month. 
1  year... 

1  day 

lyear... 
1  year. . . 
1  dance. 
1  year... 
1  year... 

1  year... 
1  year... 
1  year. . . 
1  year... 

1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  week.. 

1  year. . . 
1  year... 
1  year... 

1  year... 
1  year. . . 
1  year... 
1  year. . . 

1  year... 
1  year... 
i  year... 
1  year... 
1  year... 
1  Vear. . . 
lyear... 
1  year... 
1  year... 
1  year... 

1  year... 
1  year... 


5150.00 

10.00 

3.00-10.00 

100.00 

50.00 

5.00 

50.00 

2.00 

5.00 

15.00 

4.00 

50.00 

75.00-200.00 

3.00-10.00 

6.00 

3.00 

25.00 

10.00 

3.00 
20.00 
60.00 
25.00 

2.00 
3.00 
10.00 
25.00 
1.00 
2.00 
6.00 

5.00 

2.00 

250.00 

25.00 

25.00 

60.00 

100.00 

125.00 
150.00 
10.00 
1.00 
60.00 
10.00 
10.00 


C>), 


25.00 


50.00-100.00 
50.00 


lyear 

1  year. 
1  year. 
1  year. 
1  vear. 
(').... 
1  year. 
lyear. 

1  j^ear. 
1  year. 


'  At  the  discretion  of  the  mayor. 


KIND  or  BUSINEaS  UCENSED. 


Period. 


License  rate. 


JAMESTOWN. 


Auctioneer 

Billposter 

Circus 

Jtmk  dealer 

Milk 

Pawnbroker 

Shooting  gallery 

Theater,  based  on  seating  capacity 


lyear. 
1  year. 
Iday. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


t.W.0O 
50.00 
100.00 
5.00 
1.00 
25.00 
10.00 

2.';.  00-150. 00 


MOUNT  VERNON. 


Auctioneer 

Billiards  and  pool 

Circus,  rate  based  on  size 

Collecting  fat  and  tallow 

Hack  or  express,  rate  based  on  number  of  horses. 

Junk  dealer 

Milk  dealer 

For  each  wagon 

Peddler: 

With  horse  and  wagon 

With  pack,  pushcart,  or  bag 

Plumber: 

Master 

Sign 

Scavenger 

Taxicab  or  motor  track 

Theater  or  music  hall 


1  year 

1  year 

Iday 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

Not  limited 
Not  limited 

lyear 

1  year 

1  year 


NEW  ROCHELLE. 


Amusements  or  attractions — ball  game,  chute,  car- 
rousel, bicycle  carrousel,  Ferris  wheel,  merry-go- 
roimd,  puppet  show,  scenic  railway,  Si:cnie  cave, 
steeplecliase,  striking  machine,  switchback,  each. 

,A.uctioneer 

Billiard  or  pool  room 

Bowling  alley 

Circus 

Driver,  cab 

Coach  or  taxicab 

Explosives,  dealer 

Junk  dealer 

Menagerie 

Peddler 

Secondhand  dealer 

Sight-seetng  car 

Shooting  gallery 

Shows,  5  or  more  at  one  place,  each  show 

Theater 

Vehicle,  horse-drawn: 

Dirt  cart 

Express  wagon 


1  year 

1  year 

1  year 

1  year 

1  week... 

Iday 

1  year 

lyear 

1  year 

1  year 

1  week... 

Iday 

1  year 

lyear 

1  year 

1  year 

4  months 
1  year 

1  year 

1  year 


NEW  YORK. 


Amusement: 

Except  in  Richmond 

In  Richmond 

Auctioneer 

Billiards  and  pool  table 

Bootblack  chair 

Bowling  alley 

Candy  stand 

Concert 

Dance  hall,  public 

Dirt  cart 

Driver,  public  hack: 

Original  license 

Renewal 

Electrician 

Elevated  railroad  stand 

Employment  agency 

Employment  and  lodging  house 

Express 

Express  driver 

Fruit  stand 

Hand  organ 

Hoist: 

General 

Special 

Itinerant  musician 

Junk: 

Boat 

Cart 

Shop 

Massa.ge: 

Operator 

Parlor 


1  year. 
1  year. 
1  year. 
1  year 
1  year 
1  year, 
lyear, 
1  year 
1  year, 
lyear 

lyear 
lyear. 
lyear. 
lyear. 
lyear. 
1  year, 
lyear. 
lyear. 
lyear, 
lyear. 

lyear. 
1  year, 
lyear, 

lyear, 
1  year, 
1  year, 

1  year, 
1  year. 


$40.00 
10.00 
10.00-200.00 
15.00 
2.5O-3.0O 
5.00 
1.00 
1.00 

15.00 
10.00 

25.00 
5.00 
6.00 
6.00 

60.00 


$25.00 
5.00 
5.00 
5.00 

50.00 
6.00 
2.50 
3.00 
1.00 
5.00 

50.00 
5.00 
5.00 
5.00 

10.  OO 
5.00 

10.00 

50.00 

1.00 
5.00 


$150.00 

100.00 

100.00 

3.00 

5.0O 

5.00 

5.00 

500.00 

60.00 

1.00 

1.50 
.50 
10.00 
10.00 
26.00 
25.00 

6.00 

1.00 
10.00 

5.00 

25.00 
1.00 
10.00 

5.00 

6.00 

20.00 

3.00 
10.00 


102 


SPECIFIED  SOURCES  OF  REVENUE— NEW  YORK. 


KIND  OF  BUSINESS  LICENSED. 


reriod. 


License  rate. 


NEW  YORK— Continuod. 


Motion  picture: 

Tlleater 

Open-air  theater 

ExMbition; 

Church  or  educational . 

All  other 

Newspaper  stand 

Newspaper  and  fruit  stand 

Pawnbroker 

Peddler: 

Horse  and  wagon 

Merchandise 

Pushcart 

Porter,  public: 

Originallicense 

Renewal 

Runner 

Secondhand  dealer 

Shooting  galiery 

Show,  common 

Sight-seeing  car 

Stagecoach 

Taxicab.  public 

Little 

Theatrical ,  public 

Commuted 

Tobaccostand 

Vehicle,  public: 

Cab 

Coach 

Horsecart 

Motorcart 


NIAGARA  FALLS. 


1  year 

1  year 

1  exhibition. . 
1  exhibition. . 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

Less    than    1 

year 

1  year 

1  year 

1  year 

1  year 

1  year 


Advertising,  sign 

Amusement  arcade 

Animal  show,  wild 

Wild  and  trained 

Bootblack  stand 

Box  ball,  doll  rack,  and  striking  machine 

Circus 

Driver: 

Public  hack 

Public  auto 

Electrician,  original  license 

Renewal 

Engineer,  stationary,  original  license 

Renewal 

Figure  8  runaway 

Junk  dealer 

Moving  pictures 

Organ  grinder 

Pawnbroker 

Peddler,  hand 

Peanut  and  pop  corn  from  pushcart 

Plumber 

Shooting  gallery 

Theater 

Vehicles,  horse-drawn: 

Baggage  wagon 

Cartman's  truck,  1  or  2  horse,  respectively 

Hack  or  carriage  for  hire,  1  or  2  norse,  respcc 
lively 

Omnibus 


1  year, 
1  year 
1  day. 
Iday. 
1  year, 
1  year, 
1  day. 

1  year, 
lyear. 
1  year. 
1  year. 
1  year, 
1  year. 
1  year, 
1  year. 
1  year. 
1  day. 
I  year, 
1  day. 
1  year, 
1  year. 
1  year 
1  year. 

1  year, 
1  year, 

1  year 
1  year. 


POUGHKEEPSIE. 


Exhibitor 

Junk  dealer 

Lunch  wagon 

Master  plumber 

Vender: 

Hand 

Horse  and  wagon 
Pushcart 


1  year 

1  year 

1  month 

Not  limited 

1  year 

lyear 

1  year 


ROCHESTER. 


Auctioneer 

Billiards  or  pool: 

First  2  tables 

Each  additional  table 

Billposter 

Bowling: 

First  2  alleys 

Each  additional  alley 

Cartman 

Circus 

Employment  agency 

Engineer,  stationary,  based  on  class 
Huckster  or  peddler: 

With  pack 

With  horse  and  wagon 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  performance 

1  year 

lyear 

1  year 

lyear 


$100.00 
50.00 

2.00 
6.00 
5.00 
15.00 
500.00 

8.00 
2.00 
4.00 

1.00 

.2.5 

20.00 

15.00 

5.00 
25.00 
10.00 
20.00 
10.00 

5.00 
500.00 

250.00 
6.00 

5.00 
10.00 
2.00 
5.00 


.  $25.00 
50.00 
50.00 
75.00 
10.00 
10.00 
300.00 

1.00 
10.00 
25.00 
5.00 
3.00 
2.00 
10.00 
10.00 

100.00 

1.00 
50.00 

2.00 
50.00 

5.00 

10.00 

100.00 

5.00 
3.00-5.00 

3.00-J.OO 
5.00 


$100.00 
5.00 
5.00 
5.00 

3.00 
6.00 
3.00 


850.00 

5.00 

2.00 

20.00 

5.00 
2.00 
1.00 
7.5.00 
25.00 
1.00-3. 00 

5.00 
X5.00 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


ROCHESTER— Continued. 


Ice  dealer 

Junk  dealer: 

With  push  cart 

With  horse  and  wagon 

With  s  tore 

Milk  dealer 

Merry-go-round " 

Moving-picture  show 

Operator 

Museum, etc 

Pawnbroker 

Plumijer 

Scavenger 

Secondhand  dealer  or  store 

Shooting  gallery 

Theater 

Theatrical  entertainment,  concert,  or  lecture,  etc . . 
Vehicle,  public 


1  year 

1  year 

1  year 

1  year 

1  year 

(') 

1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

(') 

1  year 

1  performance 
1  year 


(') 


SI.  00 

1.00 
3.00 
25.00 
1.00 


50.00 
2.00 
5.00 
100.00 
5.00 
1.00 
2.00 


(') 


50.00 

10.00 

1.00 


SCnENECTADY. 


Advertising 

Billposter 

Cab  driver 

Cab  owner: 

1  horse 

2  horse  or  motor 

Cartman: 

1  horse 

2  horse  or  motor 

Circus,  rate  based  on  size 

Employment  agency 

Junk  dealer 

Master  plumber 

Pawnbroker 

Peddler 

Theater: 

Seating  capacity  up  to  500 

Additional  for  each  100  seats  or  fraction  thereof 

over  500 

Transient  exhibition 


lyear... 
1  year... 
lyear... 

lyear... 
1  year. . . 

1  year. . . 
1  year. . . 
Iday.... 
1  year. . . 
lyear... 
1  year... 
1  year. . . 
1  year... 
1  month 
Iday.... 

1  year. . . 

lyear... 
1  month, 
1  week.. 
1  day 


SYRACUSE. 


Auctioneer 

Bill  distributor 

Billposter  and  bill  distributor 

Cart 

Circus,  rate  based  on  number  of  rings 

Dealer: 

Junk,  retail 

Junk,  wholesale 

Oil,  retail 

Oil,  wholesale 

Secondliand 

E  mployment  agency 

G  arage". 

Grocery  wagon,  from  which  groceries  are  sold. . . 
Huckster 

Helpers 

Nonresident 

Resident 

Icecream 

Ice  peddler 

Lodging  house 

Lunch  wagon 

Merry-go-round 

Messenger  service 

Milk 

Moving-picture  show,  class  1  and  2,  respectively . 

Moving  van 

Pawnbroker 

Plumber 

Pool  room,  each  table 

Pushcart,  selling  vegetables  from  house  to  house 

Shooting  gallery 

Showman 

Solicitor 

Street  piano,  etc 

Taxicab 

Theater , 

Traveling  street  band 

Vender: 

Itinerant 

Nonresident 

Resident 


>  At  the  discretion  ol  the  mayor. 


S5.00 

30.00 

1.00 

l.CO 
2.00 

1.00 
2.00 

50. 00-150. 00 

25.00 

4S.0O 

1.00 

50.00 

15.00 

6.00 

1.00 

60.00 

10.00 
30.00 
20.00 
10.00 


1  year. 
1  year. 
1  year. 
1  year. 
Iday.. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  .Vear. 
1  year. 
1-year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  week 
1  year. 
1  week 
1  year. 
1  year. 
1  week 

1  week 
1  week 
1  year. 


$25.00 

25.00 

40.00 

3.00 

50.00-150.00 

5.00 

50.00 

.10.00 

25.00 

1.00 
25.00 

1.00 
125.00 
40.00 

6.00 
50.00 
40.00 

5.00 
.25 

5.00 
50.00 

5.0O 
30.00 

5.00 
50.00-100.00 

5.00 
100.00 

5.00 

6.00 
40.00 
10.00 
10.00 

2.00 

5.00 

2.00 
200.00 

5.00 

60.00 
5.00 
10.00 


SPECIFIED  SOURCES  OF  REVENUE— NORTH  CAROLINA. 


103 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


TROY. 


Auction  sales,  rate  fixed  by  mayor 

Circus 

Kakir 

Milk 

Pawnbroker 

Theater  and  moving-picture  exhibitions 
Traveling  museum 


1  day . . 
1  day.. 
1  day . . 
1  year. 
1  year. 
1  year. 
1  week 


»10.0a-$7.').00 

50.00 

1.00 

1.00 

2).  00 

50.00 

5.00 


UTIC.V. 


Circ\is,  based  on  seating  capacity. . 

Employment  agency 

Junk  dealer 

Lunch  wagon 

Musician 

Pa\\Tibroker 

Theater,  based  on  seating  capacity 
Vendor: 

Hand 

Horse  and  wagon 

Pushcart 


1  day. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 
1  year 


YONKERS. 


Auctioneer 

Billposter 

Dance  hall 

Employment  agency 

Exhibition 

Express  wagon: 

Original  license 

Renewal 

Fireworks: 

Retail 

Wholesale 

Furniture  van: 

Original  license 

Renewal 

Garage 

Grounds  for  excursion  parties,  rate  fixed  by  mayor. . 

Additional  for  each  excursion  entertained 

Junkman 

E mployees,  each 

Manufacture  of  fireworks 

Manufacture  of  paper  caps  and  toy  torpedoes 

Manufacture  of  signals 


1  year. 
1  year., 
1  year., 
1  year. 
1  year., 

1  year., 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  "year. 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


J50.00-S75.00 
25.00 
.■i.OO 
50.00 
,5.00 
50.00 
25.00-75.00 

10.00 
25.00 
15.00 


SIO.  00 
50.00 
25. 00 
2.5. 00 

100.00 

5.00 
3.00 

5.00 
20.00 

5.00 

3.00 

10.00 

25.00-100.00 

5.00 

5.00 

3.00 

100.00 

20.00 

20.00 


KIND  or  BUSINESS  UCENSED. 


Period.       I  License  rate. 


YONKERS— Continued. 


Peddler: 

Produce  of  own  farm 

Flowers  and  other  florist's  supplies 

Other  articles 

Piano-moving  wagon: 

Original  license 

Renewal 

Steam  engineer: 

Original  licen.'se 

Renewal 

Steam  fireman: 

Origmal  license 

Renewal 

Storage  or  handling  of  explosives,  rate  based  on 

q  uantity  handled 

Vehicle  for  hire: 

Cab 

Carriage 

Hackney  coach ■. 


1  year. 
1  year, 
lyear. 

lyear. 
lyear. 

1  year, 
lyear. 

lyear. 
1  year. 

1  year. 

1  year. 
1  year. 
1  year 


SI.  00 
SO.  00 
10.00 

5.00 
3.00 

2.00 
.50 

2.00 
.50 

7.50-25.00 

2.00 
3.00 
3.00 


3. — General  license  taxes. 

The  following  statement  shows  for  the  different  cities  each  kind 
of  general  license  issued  and  the  rate  of  tax  imposed  for  the  period 
specified. 


Aubuen 

Buffalo 

Elhira 

New  Yokk 

Niagara  Falls 


Bicycle 

Vehicle,  horse-drawn. , 
Bicycle 

Motorcycle. , 


Notllm-  $0.50 

ited. 

1  year. . .  1. 00 

lyear...  .50 

lyear...  '2.00 

Pistol  permit j  1  year. . .  6.00 


Period. 


License 
rate. 


1  Collected  by  the  state:  one-half  of  resident  license  taxes  collected  by  the  state  are 
paid  to  the  city. 

4. — License  taxes  ox  dogs. 

Annual  license  taxes  on  dogs  are  levied  by  the  cities  of  New  York 
state,  except  New  York,  as  follows:  Niagara  Falls,  males,  $1,  females, 
$3;  other  cities,  males  and  females,  $1. 


NORTH  CAROLINA. 


1. — Special  assessments. 
a. — For  public  improvements. 

The  entire  cost  of  pa\Tng  streets  and  sidewalks  is  assessed  against 
benefited  property  in  Charlotte  and  Winston-Salem. 

In  Charlotte  all  property  is  assessed  annually  at  the  rate  of  3 
cents  per  front  foot  for  construction  and  maintenance  of  sewers. 

b. — For  public  services. 

No  special  assessments  are  levied  for  public  services. 

2. — Business  ta.xes  other  than   on  the  liquor  traffic. 

a. — Collected  without  issue  nf  license. 

Fire  insurance  companies  except  such  as  invest  three-fourths  of 
their  capital  in  the  state  or  in  state  securities  pay  to  the  state  a 
tax  of  one-half  of  1  per  cent  of  gross  premiums  collected.  The 
state  pays  to  the  treasurer  of  each  city  having  an  organized  fire 
department  comph-ing  with  certain  requirements,  the  amount  of 
such  taxes  collected  in  that  city  for  the  benefit  of  the  local  fire- 
men's relief  fimd. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  the  kinds  of  business  licensed 
and  the  tax  rates  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


I  Licenserate, 


CHARLOTTE. 


Advertising: 

Soliciting  or  contracting  for ,  except  newspapers 
and  periodicals  published  in  city 

Wagon  with  .^ign 

Agent  or  asjency 

Automobiles: 

Agent  or  dealer 

For  hire 

Gara,ge .  storing,  caring  for  or  repairing 

Jitney  motor  bus,  rate  based  on  seating  capacity . 

Tires— 

.   Retail 

Wholesale , 

Awning,  sail ,  or  tent  maker 

Artificial  limbs,  ageut  or  dealer 

Auctioneer: 

Itinerant 

Resident 

Baker 

Barbershop: 

1  chair 

Each  additional  chiir 

Bicycle  a^'ent  or  deiler,  except  hardware  mer- 
chant handling  bicycles 

BiUiards  or  bagatelle',  each  table 

Billposteror  sign  tacker 

Itinerant 

Blacksmith  or  horseshoeing  shop 

Bootblack,  each  chair,  seat,  box,  or  pair  of  foot 

rests,  except  licensed  barber 

Bowling  alley: 

1  platform 

Each  additional  platform 


1  year. . 
lyear.. 
1  year.. 

lyear.. 
lyear.. 
1  year. . 
lyear.. 

lyear.. 
1  year. . 
1  year. . 
1  year. . 

1  day.. 
1  year. . 
1  year. . 

1  year., 
lyear.. 

lyear.. 
lyear.. 
lyear.. 
Iday.. 
1  year. . 

1  year. . 

lyear.. 
lyear. 


SIO. 00 
25.00 
25.00 

50.00 

15.00 

25.00 

.50-25.00 

15.00 
60.00 
10.00 
10.00 

10.00 
15.00 
15.00 

5.00 
2.50 

10.00 
50.00 
60.00 
2.00 
5.00 

1.00 

25.00 
12.50 


1«4 


SPECIFIED  SOURCES  OF  REVENUE— NORTH  CAROLINA. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


KIND  OF  BUSINESS  UCENSED. 


CHARLOTTE— Continued. 


Brick  manufacturer  or  dealer 

Building  material,  retail 

Butcher  or  retail  dealer  in  fresh  meats,  rate  based 

on  location 1 , 

Cabinet  or  carpenter  shop 

Carnival  company,  rate  based  on  number  of  attrac- 
tions   

Carriage  builder  or  repair  shop , 

Cement  block  manufacturer 

Cigar  raanufactiu-er , 

Circus,  menagerie,  Wild  West,  dog  and  pony  show, 
or  show  not  otherwise  provided  for,  rate  hasea 
on  number  of  cars  required  for  transportation 

Side  show  with  show  requiring  less  than  30 
cars 

All  other  side  shows 

Cleaning,  pressing,  altering  or  dyeing  clothes 

Claim  or  collecting  agent 

Coal  and  coke  dealer ,  rate  based  on  number  cars 

Cold  storage,  plant  or  business , 

Concert  or  musical  entertainment  if  for  compen- 
sation or  advertising  purposes 

Contractor,  for  building  bridges,  railroads,  streets, 
sidewalks,  etc.,  rate  based  on  gross  annual  re- 
ceipts  

Cotton: 

Buying  and  selling 

Compress 

Cottonseed-oil  mill,  each  press 

Dancing: 

Hall 

Teacher  or  master 

Detective 

Agency 

Directory,  city,  compiling 

Electric  light  and  power 

Electrical  contractor 

Employment  agency 

Express  company 

Feather  renovator  or  carpet  cleaner 

Fertilizer: 

Dealer 

Mixer ormanufacturer,  rate  based  on  annual 

sales 

Fish  or  oyster  dealer,  wholesale  or  retail 

In  connection  with  market  or  grocery  store 

Flying  jenny,  merry-go-round,  or  Ferris  wheel 

Fortune  teller,  mind  reader,  or  palmist 


Foundry  or  machine  shop 

Fruits,  Vegetables,  or  produce,  at  wholesale  or  on 

commission , 

Fur  dealer , 

Gas  company 

Harness  maker  and  repairer 

Harvestry  or  agricultural  machinery,  wholesale 

Hides  and  bones,  dealer,  rate  based  on  annual  sales. 
Hotel,  private  boarding  house,  or  public  sleeping 
place: 

With  10  to  50  sleeping  rooms,  each  room 

With  more  than  50  rooms,  rate  based  on  number 

of  rooms 

Private  boarding  house,  entertaining  10  board- 
ers or  more 

Sleeping  room  over  store  or  office,  within  fire 

limits 

House  mover 

Hyponotist,  giving  exhibitions 

Ice,  wholesale  dealer  or  factory 

Ice  cream  or  soft  drinks,  retail,  except  peddler  but 
including  eating  place,  rate  based  on  annual  busi- 
ness 


Wholesale. 


Installment  plan,  selling  furniture,  clothing,  etc., 
in  addition  to  retail  merchant's  license,  rate  basea 
on  value  of  stock 

Itinerant,  restaurant,  lunch  stand,  lemonade,  ice 
cream  or  soft  drinks,  balloons,  confetti,  flags, 
souvenirs,  fruits,  novelties,  etc 


Itinerant  physician,  dentist,  vender  of  specifics,  etc. . 


Junk  dealer 

Knife  rack,  cane  board,  sticking  machine,  telescope, 
lung  tester,  or  like  device 

Labor  agent  for  other  than  domestic  or  office  help . . 

Land  company,  rate  based  on  annual  sales 

Laundry: 

Steam,  including  dry  cleaning , 

Chinese 

Lemonade,  ice  cream,  or  fruit  stand  on  public  or  spe- 
cial occasions 

Lightning-rod  agent , 

Lumber  yard  or  dealer,  rate  based  on  gross  annual 
business 

Lunch  stand  or  coimter,  except  licensed  restaurant 

or  hotel  on  American  plan 

Itinerant  lunch  deafer 

Machinery,  or  parts  and  supplies,  dealer  or  agent. . . 

Marble,  yard,  dealer,  or  agent,  or  tombstone  and 
monument  dealer,  rate  based  on  annual  sales 


1  year. 
1  year. 

1  year. 
1  year. 

1  year.. 
1  year. 
1  year., 
1  year. , 


1  day.. 

1  day . . 
1  day.. 
1  year. 
1  year. 
1  year. 
1  year. 


1  performance, 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year. 

1  year... 

1  year 

1  year 

1  year 

1  year 

1  week 

Iday 

1  year , 

1  day 

1  year... , 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  week 

1  year 

1  year 

1  year 

1  year 

1  week 

1  day 

1  month 

1  week 

1  day 

1  year 

3  months 

1  day 

1  year 

1  year 

1  year 

1  year 

1  day 

Each  addition- 
al day 

1  year 

1  year 

1  year 

1  day 

1  year 

1  year 


S50.00 
50.00 

12.50-25.00 
5.00 

200.00-300.00 
1.500 
10.00 
10.00 


17.50-125.00 

5.00 
12.50 
25.00 
50.00 
10.00-100.00 
25.00 

2.50 


5.00-300.00 

25.00 

200.00 

5.00 

25.00 
5.00 
15.00 
25.00 
50.00 
1,250.00 
25.00 
25.00 
75.00 
25.00 

25.00 

150.00-300.00 
25.00 
10.00 
10.00 

2.50 
50.00 

5.00 
25.00 

50.00 
10.00 

750. 00 
15.00 

200.00 
25. 00-50. 00 


1.00 

100. 00-150. 00 

10.00 

1.00 

10.00 

200.00 

300.00 


3.00-50.00 
50.00 


25. 00-50.  00 


15.00 
5.00 
25.00 
15.00 
5.00 
100.00 

50.00 

25.00 

100.00 

25. 00-150. 00 

60.00 
15.00 

5.00 

2.00 
25.00 

50.00-150.00 

25.00 
5.00 
60.00 


Period. 


License  rate. 


CHARLOTTE— Continued. 


Meat,  wholesale  dealer,  packer,  or  packing  house 

agency,  rate  based  ou  annual  sales 

Medicines,  etc. ,  sale  of,  by  givmg  exhibitions,  attrac- 
tions, or  lectures 

Merchant  or  dealer,  retail,  not  otherwise  licensed, 

rate  based  on  annual  sales , 

Itinerant,  selling  bankrupt  or  fire  stock , 

Temporary,  disposing  of  stock  by  special  cut 

price  sa  le  or  otherwise , 

Merchant  tailor , 

Merchant,  wholesale,  or  jol:>ber,  not  otherwise  li- 
censed, rate  based  on  gross  annual  sales , 

Millinery: 

Retail.... 

Wholesale  er  wholesale  and  retail 

Money  lender  or  loan  office,  taking  watches,  jev/elry, 
and" household  furniture  as  security,  by  pledge  or 

otherwise 

Motion-picture  show,  illuslrated  songs  musical  at- 
tractions, or  vaudeville  in  connection  with,  each 
stand,  except  hcensc-d  opera  house  or  theater 

Newspaper: 

Daily  edition , 

Monthly  newspaper,  magazine,  or  periodical  . . , 

Weekly,  biweekly,  or  triweekly  edition , 

Oil,  illuminating  or  lubricating,  benzine,  naphtha, 

gasoline,  agency,  station,  or  warehouse 

Patent  or  proprietary  medicines  or  drug  specialti^, 

manufacturer,  rate  based  on  annual  sales , 

Paving  company 

Fa\VTibroker , 

Peanut  or  pop-corn  roaster , 

Penny  arcade 

Peddler: 

Merchandise,  or  manufactured  articles,  fruits, 
vegetables,  eggs.fowls,  meat,  or  other  produce 

Oysters,  fish,  or  clams,  etc 

Phrenologist 

Phonograph  or  like  machine , 

Piano  or  orgim,  dealer  or  agent 

Piano  tuner , 

Pistol,  gun  or  firearms,  dealer 

Pool  room 

Printing,  job 

With  bindery  and  ruling  machinery  in  connec- 
tion  

Plimiber •. 

If  emplo3''ing  more  than  one  journeyman 

Real  esta,te  or  rental  agent,  employing  no  solicitors 

or  salesmen '. 

Restaurant  or  eating  place,  based  on  gross  receipts. . 
Secondhand  dealer,  except  sewing  machines,  cash 
registers,  adding  machines,  or  typewriters,  in  ad- 
dition to  retail  merchant's  license 

Shooting  gallery 

Sign,  electric,  maker,  contractor  or  hanger 

Sign  painter: 

Itinerant  advertisii^ 

Commercial 

Skating  rink 

Slot  machine,  except  in  store  or  penny  arcade 

Social  club 

Soft  drinlcs: 

Bottler 

Wholesale  dealer  or  agent  for  any  kind 

Solicitor  for  other  than  licensed  business 

Spectacle  or  eyeglass  dealer 

Stable: 

Feed 

Livery,  based  on  number  of  horses  used 

Stallion  or  jackass 

Steam  fitter 

Stockbroker 

Street  or  electric  railway,  rate  based  on  mileage 

Telegraph  company 

Theater,  playhouse,  or  opera  house,  rate  based  on 
admission  charge 

Tin  shop 

Tobacco,  cigars,  and  cigarettes,  wholesale  or  retail, 

rate  based  on  annual  sales 

Toilet  supply  dealer 

Typewriters  and  supplies,  dealer  or  agent 

Undertaker  and  embahner,  rate  based  on  annual 

business 

Vehicle,  horse-drawn: 

Cart,  dray,  or  wagon,  rate  based  on  number  of 

horses  used  and  wldtii  of  tire 

Hack,  carriage,  buggy  or  like  vehicle,  for  public 

use 

Vehicles,  except  automobiles,  dealer  or  agent,  rate 

based  on  aimual  business 

Watch  and  jewelry  repairer 

Employing  no  help 

Warehouse ,  storage  house ,  or  transfer  house  used  for 
storage  and  transferring,  rate  based  on  aimual 

receipts 

All  business,  trades,  j)rofessioas,  games,  devices 
for  profit,  not  otherwise  provided  for 


1  year 

1  week . . . 

1  year. . . . 
1  week . . . 

1  month. , 
1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

3  months, 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year — 

1  year 

1  year 

1  year 

1  year  — 

1  year 

1  year 

1  year 

1  year 

1  year  — 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  week . . . 
1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  y  car 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  week . . . 

Iday 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month . , 
1  week . , . 
1  day 


S5. 00-S200. 00 
100.00 


2. 50-50. 00 
100.00 


100.00 
25.00 


15. 00-75. 00 


25.00 
50.00 


100.00 
25.00 

25.00 
20.00 
10.00 

10.00 

25. 00-100.  00 

150.  00 

200.00 

5.00 

25.00 


50.00 
25.00 
25.00 
10.00 
20.00 
5.00 
12.50 
200.00 
25.00 

35.00 
15.00 
25.00 

25.00 
12. 50-100.  00 


15.00 

25.00 

5.00 

25.00 

50.00 
25.00 
25.00 
15.00 
25.00 

100.00 
50.00 
25.00 
10.00 

25.00 
25. 00-inO.  00 
10.00 
75.00 
10.00 
150. 00-500. 00 
50.00 

125. 00-150.  00 

10.00 

2. 00-3. 00 

25.00 

2. 50-20. 00 
20.00 
50.00 

25. 00-75. 00 


7.50-15.00 

15.00 

10. 00-75. 00 
10.00 
5.00 

25. 00-50. 00 

25.00 
10.00 
5.00 
LOO 


SPECIFIED   SOURCES  OF  REVENUE— NORTH  CAROLINA. 


105 


KIND  OF  EUaiNESa  LICENSED. 


Period. 


License  rate. 


WILMINGTON. 


Agent,  not  otherwise  provided  Tor 

Artificial  blocks,  stone,  etc.,  manufacturer 

Auctioneer 

Automobiles: 

Apent  or  dealer 

Taxicab 

Jitney  line  running  on  regular  route  in  addition 

to  above  license 

Bag  factory 

Baggape  or  transfer  company 

Baker  or  bakery 

Barber  shop,  each  chair 

Barrel,  crate,  or  basket  factory 

Bicycle  dealer,  agent,  or  repairer 

Billiards,  pool,  or  bagatelle,  etc.: 

One  table 

Each  additional  table 

Billposter,  sign  tacker,  or  distributor  of  advertise- 
ments or  samples 

Transient  or  itinerant  or  employee 

Blacksmith  or  horseshoer 

Blowing  or  lifting  machine,  etc 

Bowling  alley 

Box  factory 

Brick  dealer  or  agent 

Cabinetmaker,  rate  based  on  annua!  amount  of  busi- 
ness 


Carnival  company  or  combination,  rate  based  on 

number  of  attractions 

Cart  liouse 

Circus  or  Wild  West  show  with  menagerie,  rate 
based  on  admission  charge  and  number  of  cars 

required  for  transportation 

Side  show  in  comiection  with  above 

Tent  show,  animal,  trapeze  or  juggling 

Cleaning  and  pressing  clothes 

Clairvoyant,  spirit  medium,  palmist,  or  fortune  teller 

Coal  and  wood,  dealer 

Cold  storage 

Commercial  or  merchandise  broker 

Confectioner 

Contract  builder,  rate  based  on  annual  amount  of 

business 

Cotton: 

Buyer  orshipper, rate  based  on  number  of  bales 

handled 

Compress 

Factory 

Cottonseed  mill 

Manufacturing,  manipulating,  or  mixing  fer- 
tilizers, additional 

Crossties,  gum  logs,  etc.,  buying,  cutting,  or  shij)- 


pmg. 


Dealer,  wholesale  or  retail,  not  otherwise  provided 

for,  rate  based  on  gross  sales 

Dog  or  pony  or  trained-animal  show,  admission  50 

cents  or  less 

Electric  light  and  power 

Electrical  contractor  (if  stock  is  carried,  dealer's 

license  also) 

Exhibition  not  in  licensed  theater,  theatrical,  min- 
strel, spiritualistic,  sleight  of  hand,  acrobatic,  etc.. 

If  continuous 

Express  company 

Ferry,  boat.  Hat,  or  other  vessel 

Fertilizer,  manufacturer,  manipulator,  or  mixer 

Wholesale  dealer  or  manufactiner  with  plant 
outside  city  and  olhce  in  city,  or  agent  for  same. 
Fish,  oysters,  clams,  game,  etc.: 

Packer  or  shipper 

Foundry  and  machine  shop 

Dealing  in  old  or  scrap  brass,  copper,  or  lead, 

additional 

Fruit  dealer 

Gas  company 

Gristmill 

Hotel,  rate  based  on  number  of  rooms 

Huckster,  vegetable,  fruit,  fish,  chickens,  or  eggs 

Ice  plant,  rate  based  on  daily  capacity  in  tons 

Installment  plan,  dealer  selling  or  attempting  to  sell 

on,  by  chattel  mortgage  or  conditional  sale 

Itinerant  vender,  selling  on  streets 


Junk  dealer 

Laundry 

Lighterman 

Machine  shop 

Dealing  m  old  or  scrap  brass,  copper,  or  lead, 

additional 

Manufacturer,  mill,  or  shop,  not  otherwise  licensed.. 

Marine  railway  or  floating  dock 

Marble  or  stone  yard 

Market,  private" 

Menagerie  or  side  show,  not  connected  with  circus. . 

MeiTy-go-round  or  flying  ponies 

Money  lender  or  loan  office,  taking  watches,  jewelry, 
and  household  fimiiture  as  security,  by  pledge  or 

otherwise 

Moving-picture  show 

Naval  stores,  buyer  or  shipper 

Newspaper: 

Daily 

Weekly,  not  published  by  daily ' 

Other,  published  less  frequently 


3  months 

3  months 

3  montlis 

3  months 

3  months 

3  months 

3  months 

3montlis 

3  months 

3  months 

lyear 

3  months 

3  months 

3  months 

3  months 

Iday 

3  months 

1  day 

3  months 

1  year 

3  months 

3  months 

3  months 

3  months 

1  day 

1  day 

Iday 

3  months 

Imonth 

3  months 

3  months 

3  months 

3  months 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

3  months 

1  day 

3  months 

1  year 

1  performance 

1  day 

1  year 

3  months 

1  year 

1  year 

1  year 

3  months 

1  year 

3  months 

1  year 

1  year 

1  year 

1  month 

1  year 

3  months 

1  day 

Each  addition- 
al day 

1  year 

3  months 

3  months 

3  months 

1  year 

3  months 

1  year 

3  months 

1  year ".. 

1  day 

1  day 

3  months 

3  months 

3  months 

3  months 

3  months 

3  months 


510.  on 

7.50 
5.00 

12.50 
6.00 

5.00 
10.00 

5.00 

7.50 

.75 

50.00 

5.00 

10.00 
7.50 

15.00 
1.00 
2.00 
2.00 
12.00 
60.00 
12.00 

3.00-10.00 

200. 00-300. 00 
3.00 


25. 00-300. 00 

60.00 

50.00 

3.00 

200.00 

15.00 

7.60 

10.00 

6.00 

12.  OO-IOO.  00 


150. 00-400. 00 

250. 00 

80.00 

150.00 

100. 00 

60.00 

3.00-75.00 

25.00 
325.00 

12.00 

5.00 

20.00 

60.00 

15. 00 

200.00 

100. 00 

40.00 
30.00 

300.00 

6.00 

325.00 

75.00 

40. 00-150. 00 

1.00 

12.00-150.00 

25.00 
3.00 

1.00 

300. 00 

10.00 

5.00 
20.00 

300. 00 

6. 00-10. 00 

60.00 

5.00 

100. 00 

15.00 

5.00 


50.00 
15.00 
15.00 

7.50 
5.00 
3.00 


KIND  or  BtlSINESS  UCENSZD. 


Period. 


License  rato. 


WILMINGTON— Continued. 


Oil  dealer 

Overalls  manufacturer 

Packing  company  or  agency  handling  meats  and 

packing-house  prod  nets 

Painter,  doing  work  bv  contract 

Paper  hanger  or  decorator 

Pawnbroker 

Peddler  or  transient  dealer 

Pianos  and  organs: 

Dealer 

Timer  or  repairer 

Pine  or  other  fiber,  manulacturcr 

Pine-products  distillery,  other  than  turpentine 

Planing  mill,  not  in  connection  with  sawmill 

Plumbing  and  heatmg  contract  (it  stock  is  carried, 

dealer's  license  also) 

Printuig  office,  job,  each  press 

Keal  estate  agent 

Restaiu*ant,  rato  based  on  number  of  employees 

Sailors'  board  ing  house 

Sash,  door,  and  molding  factory 

Sawmill,  steam  or  electric,  rate  based  on  daily  ca- 
pacity in  feet 

Ship  bi'oker 

Shirt  manufacturer 

Shooting  gallery 

Sign  painter: 

With  shop  employing  labor 

Transient 

Skating  rink 

Soft  drmks: 

Bottler 

Sale  of,  except  in  connection  with  other  licensed 

business 

Shoe-repair  shop 

Shoe-shine  stand 

Stable,  livery,  rate  based  on  number  of  horses 

Stevedore,  contracting , 

Stock  and  bond  broker 

Storage  warehouse,  rate  based  on  amount  of  annual 

charges 

Street  railway  company 

Tailor 

T-ar  and  oil  manufacturer  or  refiner 

Telegraph  company 

Telegraph  and  telephone  polos,  dealer 

Theater  or  opera  house,  etc.,  not  otherwise  licensed. 

Tinner 

Turpentine  distillery  or  pitch  kettle,  each  still  or 

kettle 

Type\vTiter  agent  or  dealer,  not  otherwise  licensed, . 
Undertaker,  rate  based  on  annual  amoimt  of  business. 

Upholsterer 

Vaudeville  show 

Vehicles: 

Dealer 

Repair  shop,  all  kinds 

Vehicles,  horse-dra^vn: 

Cart,  dray,  truck,  or  wagon,  except  licensed 
merchant  haulmg  o^vn  goods 

Hack,  carriage,  etc.,  except  licensed  livery  sta- 
ble   

Hack  or  omnibus  lines  on  regular  routes 

Wood,  dealer  only 

Any  business  not  otherwise  Uccnsed 


1  year 

1  year 

1  year 

3  months. 
3  months, 
3  months. 
3  montlis. 

3  months. 
3  months. 
3  months. 
3  montlis. 
3  months. 

3  months. 
3  montlis. 
3  months. 
3  months. 
3  montlis. 
3  months. 

1  year 

3  montlis, 
3  months. 
3  months. 

1  year — 

I  year 

1  month. 

3  months. 

3  months. 
3  months. 
3  months, 
3  months. 
3  months. 
1  year 

1  year 

3  montlis. 
3  months. 
3  months. 

1  year 

1  year 

1  year 

3  "months. 

I  year 

3  months. 
3  months. 
3  months. 
3  months. 

3  months. 
3  months. 

1  year 

1  year 

3  months. 

1  year 

3  months. 


WINSTON-SALEM. 


1  year. 
1  ye.lr. 
1  year. 


Advertising  agent  or  advertising  scheme  of  any  kind 

Auction  house,  other  than  tobacco 

Auctioneer,  except  for  tobacco  exclusively 

Automobiles: 

For  hire 

Garage 

Motor  truck 

Barber  shop: 

One  chair 

Each  additional  chair 

Bicycles,  keeping  for  hire 

Billiards  or  pool: 

6  tables 

Each  additional  table 

Billposter  or  advertising  agent,  or  both 

Blacksmith  shop 

Bowling: 

2  alleys  .each 

Each  additional  alley 

Candy  manufacturer,  wholesale 

Carnival  company,  or  combination  of  like  shows,  or 

street  carnival 

Cattle,  buying  or  selling  live 

Chiroixidist 

Circus,  menagerie.  Wild  West  show,  dog  and  pony 
show,  or  show  not  other\vlse  licensed,  rate  based 
on  number  of  cars  required  for  transportation — 

Side  show 

Street  parade 

Cle-aning  and  pressing  club 

'  Garage  paying  this  license  shall  be  entitled  to  licenses  tor  fivo  chauffers  without 
charge. 


1  year., 
lyear.. 
1  year.. 

1  year. . 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year. . 
1  year.. 

1  year. . 
1  year. . 
1  year. . 

1  week. 
1  year.. 
1  year. . 


$10.00 
6.00 

150.00 
3.00 
3.00 
50.00 

150.00 

20.00 
3.00 
7.50 
7.50 

10.00 

25.00 
3.00 
12.50 
3.00-10.00 
10.00 
10.00 

60.00-100.00 
10. 00 
6.00 
5.00 

25.00 

50.00 

3.00 

15.00 

3.00 
3.00 
LOO 
9.00-18.00 
6.00 
10.00 

50.00-200.00 

325.00 

3.00 

7.50 

50.00 

60.00 

100.00 

3.00 

12.00 

6.00 

3.00-10.00 

3.00 

25.00 

10.00 
5.00 


2.00 

2.00 
5.00 
20.00 
10.00 


1  day.. 
1  day.. 
1  day. . 
1  year. 


$50.00 

100.00 

5.00 


20.00 

125.00 

5.00 

2.00 
1.00 
10.00 

300.00 

50.00 

50.00 

3.00 

50.00 
12.50 
25.00 

100.00 

250.00 

5.00 


17.50-125.00 

5.00-12.50 

50.00-200.00 

5.00 


106 


SPECIFIED   SOURCES  OF  REVENUE— OHIO. 


KIND  07  BUSINESS  LICENSED. 


Period. 


License  rate. 


WINSTON-SALEM— Continued. 


Coal  yard  or  dealer: 

Horse-dm\vn  vehicle,  each,  rate  based  on  num- 
ber of  horses 

Motor  tnick,  each 

Collecting  agency 

Contractor: 

Resident,  rate  based  on  amount  of  business  don© 

Nonresident 

Dance 

Electric  light  and  power  company 

Electrical  con  tractor 

Exhibition  not  in  licensed  theater,  by  traveling 
theatrical,  opera,  minstrel,  concert,  spiritualistic, 
sleight  of  hand,  or  acrolsatic  company  or  per- 

f  ormer,  etc 

Express  company,  using  streets  for  delivering 

Feather  renovator 

Fireworks  dealer 

Fortime  teller  or  palmist 

Gas  company 

Gift  enterprise,  as  inducement  to  buy  or  purchase 

admission  tickets  to  show,  etc 

Hotel,  rate  based  on  number  of  rooms 

H3T>notist 

Teaching  the  science 

Ice  cream : 

Manufacturer,  wholesale 

Tushcarl,  on  streets 

Ice  dealer: 

Horse-drawn  vehicle,  each,  rate  based  on  num- 
ber of  horses 

Motor  truck,  each 

Installment  plan,  sales  on 

Junk  dealer 

Knife  rack,  baby  rack,  or  cane  rack 

Labor  or  emigrant  agent 

Laundry: 

Steam  or  electric 

Hand 

Agent  soliciting  for  nonresident  steam  laundry. 
Lightning  rod: 

Local  dealer 

Itinerant  agent 

Meats,  fresh,  market,  or  dealer  outside  city  markets 
Medicine,  itinerant  merchant  or   peddler,  selling 
from  vehicle  or  in  tent,  by  gi  via:;  concerts  or  exhi- 
bitions  

Medicine  peddler,  except  as  above 

Merry -go-round  or  flying  ponies 

Money  lender  or  loan'otfice.  taking  watches,  jewelry, 
and  household  furniture  or  other  personal  proper- 
ty as  security 


1  year. , 
1  year. 
1  year.. 


1  year 

1  year 

1  day  or  night, 

1  year 

1  year , 


1  performance 

1  year 

1  year 

1  year 

1  day 

1  year 


1  year 

1  year 

1  exhibition. 
1  week 


1  year. 
1  year. 


1  year. . 
1  year,. 
1  year- . 
1  year.. 
1  week. 
1  year.. 

1  year. . 
1  year. . 
1  year. . 

1  year.. 
1  year. . 
1  year. . 


1  year. . 
1  year. . 
1  week. 


1  year. 


S150-$300.00 
5.00 
10.00 

10.00-30.00 

30.00 

2.00 

100.00 

10.00 


5.00 
100.00 

50.00 
200. 00 

10.00 
100.00 

25.00 

10.00-75.00 

5.00 

20.00 


25.00 
25.00 


1.50-3.00 

5.00 

25.00 

50.08 

10.00 

50O00 

10.00 

5.00 
25.00 

10.00 
50.00 
25.00 


400.00 
100.00 
25.00 


KIND   OF   BUSINESS  LICENSED. 


Period. 


WINSTON-SALEM— Continued. 


Oil  peddler,  retail , 

Pawnbroker , 

I'eanut  roaster,  portable , 

Peddler,  except  those  selling  books,  periodicals, 

printed  music,  ice.  fuel,  fish,  vegetables,  fruits  or 

own  farm  or  dairy  produce,  or  those  otherwise 

licensed 

Phrenologist 

Piano  dealer 

Pictures,  itinerant  agout  or  dealer 

Plumbing  shop  or  establishment 

Portrait  painter,  itinerant,  or  agent  for  enlarging 

photographs 

Real  estate  agent  or  rent  collector  or  both 

Restaurant  or  cife 

Secondhand  dealer,  clothing,  mattress,  or  unwash- 

able  bedding 

Shooting  gallery. 

Skating  rmk 

Soft  drinks,  bottler 

Stable,  livery 

Stallion  or  jack , 

Street  railway  company , 

Tailor,  merchant , 

Telegraph  company 

Theater,  opera  house,  etc 

Vaudeville  or  vaudeville  and  moving  pictures. . 
Transfer  lines,  each  vehicle,  rate  based  on  number 

of  horses 

Undertaker  or  coflin  dealer,  rate  based  on  value  of 

stock 

Vehicles,  horse-drawn,  rat©  based  on  number   of 

horses: 

Carriage 

Dray  or  wagon 


License  rate. 


1  year... 

1  year. . . 
1  year. . . 

1  year... 
1  month. 
1  year... 
1  year. . . 
1  year. . . 

1  year. . . 
1  year... 
1  year. . . 

1  year... 
1  week . , 
1  month, 
1  year... 
1  year... 
1  year... 
1  year... 
lyear... 
1  year... 
1  year... 
1  year... 

1  year... 

1  year... 

1  year... 
1  year... 


$10.00 
50.00 
GO.  00 


200.00 
5.00 
10.00 
50.00 
10.00 

50.00 
10.00 
10.00 

500.00 
10.00 
10.00 
25.00 
20.00 
20.00 

100.00 
10.00 
50.  OCT 
60.00 

100.00 

2. 00-3. 00 
10.00-25.00 


5.00-10.00 
2.00-3.00 


500.00 


3. — General  license  taxes. 

Motor  vehicle  operators  are  taxed  $2  each  per  year  iu  the  three 
North  Carolina  cities. 

4. — Licen.se  taxes  on  dogs. 

There  ia  an  annual  tax  on  all  doga  of  $1  each  in  Charlotte  and 
in  Wilmington. 


OHIO. 


1. — Special  assessments. 
a. — For  public  improvements. 

Akron  and  Cincinnati  lev)-  special  assessments  against  benefited 
real  property  for  98  per  cent  of  the  cost  of  street  opening.  Cleve- 
land assesses  benefited  property  100  per  cent  of  the  cost  of  grading 
streets,  and  Alcron,  Canton,  Cincinnati,  Columbus,  Dayton, 
Springfield,  Toledo,  and  Youngstov.-n,  98  per  cent  of  such  costs. 
All  cities  reported  levy  special  assessments  for  98  per  cent  of  the 
costs  of  paving  streets  and  alleys  and  setting  curbs,  vdth  the  excep- 
tion that  in  Lorain  85  per  cent  of  such  costs  and  in  Zanesville  60 
per  cent  of  the  cost  of  paving  alleys  is  so  assessed.  Hamilton  and 
Youngstown  assess  benefited  property  for  98  per  cent  of  the  cost 
of  constructing  sidewalks  and  Cincinnati,  Columbus,  Dayton, 
Lima,  Lorain,  Springfield,  Toledo,  and  Zanesville  100  per  cent 
of  the  costs  of  such  improvements. 

Dayton,  Hamilton,  Lima,  Lorain,  Springfield,  Toledo,  and 
Youngstown  assess  98  per  cent  and  Canton  100  per  cent  of  the  costs 
of  trunk  sewers  against  the  benefited  property.  In  Akron  the 
property  is  assessed  for  trunk  sewera  to  the  amount  of  the  cost  of  an 
8-iuch  pipe.  Any  additional  cost  is  paid  by  the  city  unless  a  sewer 
district  ia  created,  in  v.hich  case  benefited  property  is  assessed  for 
the  total  cost.  In  Canton,  Dayton,  Hamilton,  and  Lima  the  entke 
cost  of  lateral  sewers  is  assessed  against  the  property  benefited,  while 
in  Akron,  Cincinnati,  Columbus,  Lorain,  Springfield,  Toledo, 
Youngstown,  and  Zanesville  98  per  cent  of  such  cost  are  likewise 
assessed.  Cleveland  imposes  a  fiat  rate  of  $2.50  per  front  foot  for 
lateral  sewers. 


In  (Columbus  benefited  property  is  assessed  for  regrading  and 
repa\Tng  streets  and  resetting  curbs  at  the  rate  of  98  per  cent  of  the 
cost  less  one-half  of  the  cost  of  the  original  improvement;  in  Spring- 
field benefited  property  is  assessed  for  one-half  of  the  cost  of  regrad- 
ing streets,  repaying  streets  and  alleys,  resetting  curbs,  and  renewals 
of  sidewalks  and  sew.?r3;  and  in  Cleveland  the  percentage  of  the 
cost  of  repa^Tng  to  be  assessed  is  fixed  at  not  to  exceed  50  per  cent. 

Toledo  assesses  100  per  cent  of  the  cost  of  high-pressure  mains,  and 
Columbus  100  per  cent  of  the  cost  of  installing  cluster  lights. 

h. — For  public  services. 

Columbus  and  Toledo  assess  the  entire  cost  of  street  spiinkling 
upon  the  benefited  property.  Five  cities — Akron,  Dayton,  Colum- 
bus, Toledo,  and  Youngstown — levy  special  assessments  on  property 
benefited  for  the  entire  cost  of  street  cleaning.  Cincinnati  and 
Hamilton  levy  special  assogsments  against  the  benefited  property 
for  the  entire  expense  of  street  oiling. 

Akron  levies  special  assessments  for  the  cost  of  white- way  lighting; 
Dayton  for  the  cost  of  boulevard  lighting;  Toledo  50  per  cent  in  the 
lesidential  districts  and  85  per  cent  in  the  business  district  for  street 
righting;  and  Youngstown  from  40  cents  to  60  cents  per  front  foot 
for  street  lighting. 

2. — Business  t.\xes  other  than  on  the  liquor  traffic. 

a. — Collected  xoithoul  issue  of  license. 

No  business  taxes  are  collected  without  issue  of  a  license  in  Ohio 
cities. 


SPECIFIED  SOURCES  OF  REVENUE— OHIO. 


107 


h. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
speeilied. 


KIND  or   liUSINKSS   LICENSED. 


reriod. 


License  rate. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


AKRON. 


Auctioneer 

Bill  distributing  and  card  tacking. 

Billposter  and  sign  painter 

Circus 

Circus  and  menagerie 

Dance  hall 

Exhibition,  not  otherwise  licensed 

Jitney,  taxi,  or  bus 

Menagerie 

Minstrel  and  vaudeville 

Moving  pictures 

Pawnbroicer 

Peddler: 

Motor  or  2-horse  vehicle 

l-horse  vehicle 

IIand-dra\\Ti  vehicle 

Goods  carried 

Theatrical  company 

Theatrical  house 


1  year 

1  day 

1  year 

Iday 

lycar 

Iday 

Iday 

Iday 

1  year 

1  day 

Eacli  addition 

alday 

1  year 

1  day 

1  day 

Each  addition 

al  day 

1  year.*. 

1  year 

1  year 

6  months 

3  months 

1  year 

6  "months 

3  months. .. . 

1  year 

G  months 

3  months 

1  year 

6  months 

3  months 

1  week 

Iday 

1  year 


CANTON. 


Cigarette  dealer 

MOk  dealer 

Pawnbroker. . . 

Show 

Skating  rink.... 

Taxicab 

Theater 

Vender 

Weigher 


CINCINNATI. 


Auctioneer 

Ball  groimd 

Ball  room,  public 

Billiards  and  pool: 

1  table 

Each  additional  table 

Billposter 

Bowling: 

1  alley 

Each  additional  alley 

Cigarettes 

Circus 

Coal  weigher 

Dancing  school,  rate  based  on  number  of  pupils 

Ferry 

Flying  American 

Gunpowder  vender 

Hotel  solicitor 

Intelligence  cilice 

Livery  and  sale  stable 

Moving-picture  operator 

Pawnbroker 

Peddler: 

Hand 

Stand 

\'ehicle 

Photographer,  itinerant 

Plumber; 

Journeyman 

Master 

Riding  school 

Scavenger 

Secondhand  dealer 

Shooting  gallery 

Side  show 

Sidewalk,  cement 

Spanner  icey 

Street  car. .'. 

Btreet-car  advertising  signs 

Street  musician 

Theater,  rate  based  on  seating  capacity 

Vender,  it inerant 


$50.00 

2.00 

23.00 

2.00 

50.00 

2.00 

150.  00 

300.00 

23.00 

3.U0 

1.00 

2.5.00 

150. 00 

5.00 

3.00 
40.00 
50.00 

35.00 

18.00 

10.00 

25.00 

13.00 

7.00 

15.00 

8.00 

5.00 

10. 00 

5.00 

3.00 

10.00 

3.00 

40.00 


1  year 
1  year 
1  year 
1  year 
1  year 
1  j'ear 
1  J'ear 
1  year 
1  year 


S15. 00 
22.00 
Z5.00 
10.00 
36.00 
3.00 
50.00 
15.00 
1.00 


1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
Iday. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  day. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year 
1  year. 


$25.00 
750.00 
50.00 

25.00 
15.00 
25.00 

25.00 

15.00 

25.00 

100. 00 

5.00 

100. 00-300. 00 

5.00 

25.00 

13.00 

25.00 

50.00 

13.00 

1.00 

200.00 

5.00 
13.00 
25.00 
25.00 

1.00 
25.00 
60.00 
25.00 
50.00 
30.00 
25.00 

2.00 
12.00 
60.00 
25.00 
25.00 
100.00-300.00 
50.00 


CLKVELAND. 


A  notion  store 

Chaufleur 

Dance  hail,  rate  based  on  square  feet  of  floor  space. 
Employment  agency,  rate  based  on  kind  of  help. . . 
Exhibition,  rate  based  on  seating  capacity: 

2,000  or  less 

Over  2,000 

Gardener 

Milk  depot 

Miik  wagon 

Pawnl:)roker 

Peddler,  each  wagon 

Plumber: 

Journeyman 

lienewal 

Master 

Renewal 

Pool: 

1  table 

Each  additional  table 

Slaughter  house 

For  jTOultry 

Taxicab 

Tenement  building 


1  month 
1  year... 
1  year. . . 
1  year. . , 

1  week.. 
1  day... 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

lyear.. 
1  year. . 
1  year. . 
1  year.. 

1  year. . 
1  year.. 
1  jear.. 
1  year. . 
1  year. . 
lycar.. 


S5.00 

1.00 

1.5.00-60.00 

50.00-150.00 

W.OOSO.O* 

150.00-aoo.O'.) 

10.00 
1.00 
1.00 
5.00 

.so 

2.00 

..>0 

10.00 

2.W 

10.00 

.50 

10.00 

2.00 

5.00 
1.00 


COLUMBUS. 


Cigarette  dealer 

Circus,  menagerie,  or  show,  rate  based  on  admis- 
sion charge 

Dance  hall,  rate  based  on  square  feet  of  floor  space. 

Meat  dealer 

Milk  dealer 

Pawnbroker 

Plumber: 

Journeyman 

Master 

Sewer  tapper 

Vender: 

Basket 

PushCiirt 

Vehicle  other  than  hand  propelled 


1  year 

Iday 

Each  addi- 
tional day. . 

1  year 

1  year 

lyear 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


$16.00 

40.00-220.00 

15.00-73.00 

13.00-35.00 

.50 

..50 

100.00 

5.00 

25.00 

5.00 

5.00 
10.00 
23.00 


DAYTON. 


Bill  and  lithograph  poster 

Cement  contractor 

Circus,  rate  based  on  admission  charge 

Coal  inspector 

Dance 

Dance  hall 

Junk: 

Dealer 

pushcart 

Wagon 

Moving  van  or  express,  1  wagon 

Each  additional  wagon 

Pawnbroker 

Peddler: 

Foot 

Transient 

Wagon 

Theater 


1  year 

lyear 

Iday 

1  year 

Iday 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year — 
lyear 

9  months 
6  months 

1  day 

9  months 
6  months 
1  year 


55.00 

1.00 

150.00-300.00 

.50 

2.00 

25.00-50.00 

50.00 

1.00 

5.00 

2.00 

.2.) 

50.00 


4.00 
1.50 

15.25 
7.75 

50.00 


HAMILTON. 


Circus 

Pawnbroker 

Pop-corn  vender 
Theater 


Iday. 
1  year 
1  year 
1  year 


$50.00 

25.00 

.25 

25.00 


LIMA. 


Billposter 

Carnival 

Circus  and  Wild  West  show 

Jimk  dealer 

Milk  dealer 

Pawnbroker 

Peddler,  itinerant 1  day. . 

Theater 1  year. . . . . 

Vender 6  months. 


1  year. 
Iday.. 
Iday.. 
1  year. , 
1  year. 
1  year. 


0) 


$10.00 
5.00 

5.00 
1.00 
100.00 
2.00 
7.5.00 
7.50 


LOR.UN. 


Billposter 1  2  years . 

Carnival  show ,  Iday... 

Circus '  Iday.. 


$.50. 00 
50.00 
lOO.OO 


1  At  discretion  of  the  mayor,  maximum  $230. 


108 


SPECIFIED  SOURCES  OF  REVENUE— OHIO. 


KIND  OF  BUSINESS  LICENSED. 


LORAIN— Continued. 


Circus  riding 

Meat 

Menagerie 

Milk 

Movlng-pictiu"e  show . 
Peddler  and  hawker: 
With  1  or  2  horses 


On  foot. 


Public  dance,  roller  skating  or  like  entertainment . 


Sewer  tapper 

Theatrical  exhibit. 


All  other  exhibitions . 


1  performance. 

1  vear 

Iday 

1  year 

1  month 

1  year 

9  months 

6  months 

1  month 

1  day 

1  year 

6  months 

1  month 

Iday 

lyear 

1  month 

1  day 

1  year 

1  performance. 

2  performances 
Each       addi- 
tional   per- 
formance  

1  performance. 


sio.  oa-$50. 00 

.50 

5. 00-10.  00 

.50 

5.00 

100.00 

75.00 

60.00 

10.00 

2.00 

50.00 

25.00 

5.00 

1.00 

150. 00-500.  00 

5.00-150.00 

1. 00-25. CO 

5.00 

2.00 

3.00 


.50 
.  10-2. 00 


SPRINGFIELD. 


Circus,  principal  show 

Side  show 

Exposition 

MenLi^crie 

Merchandise  delivery  wagon 

Pawnbroker 

Peddler: 

Basket 

Pushcart 

Wagon 

Plumber 

Theater 

Vault  cleaner 


1  day 

1  day 

1  day 

1  year — 

lyear 

1  year 

1  year 

6  months. 
3  months. 

Iday 

1  year 

1  year 

lyear 

1  year 

1  year 


$40. 00 
5.00 
2.00 

25.00 
2.50 

60.00 

7.00 
4.00 
2.50 
1.00 
10.00 
15.00 
10.00 
50.00 
25.00 


TOLEDO. 


Auctioneer  upon  streets 

Ball  ground,  seating  more  than  1,500.! 

Bill  distributing,  etc 

Billpostiag 

House  moving 

Intelligence  ofBcc 

Junk  dealer,  rate  based  on  capital  invested 

Meat  dealer 

Pawnbroker 

Peddling,  hawking,  huckstering,  or  selling  goods 
while  traveling  from  place  to  place: 

On  foot  with  pack,  basket,  etc 

On  foot  with  vehicle  propelled  by  person 

With  vehicle,  horse-drawn  or  power-propelled . 
Penny  parlor,  arcade,  and  other  show,  display  or 

exhibition,  except  in  licensed  theater  or  hall 

Secondhand  dealer 

Selling  goods  on  streets 

Shov/,  exhibition,  or  performance  of  any  Mnd  given 
in  temporary  quarters  or  location,  rate  based  on 
seating  capacity 

Store,  temporary,  for  sale  of  goods 

Street  musician,  each  instrument 

Theater  or  ha.H,  based  on  seating  capacity 

Transient  peddler 

Vault  cleaning 


1  year 

1  year 

1  year 

1  year 

Iday 

Each  addi- 
tional day... 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

1  day 

Each  addi- 
tional day . . . 

1  month..." 

Each  addi- 
tional month. 

1  year 

1  year 

1  day 

1  year 


$25.00 
100.00 

15.00 
200.00 

10.00 

6.00 

100.  00 

15.  00-50.  00 

1.00 
100.  00 


1.50 

5.0O 

35.00 

150.00 
12.50 
2.00 


60.  00-150.  00 

10. 00-50.  00 
60.03 

25.03 

1.00 

25. 00-200. 00 

2.00 

10.00 


YOUNGSTOWN. 


$200.00 

.40 

Owner 1  year 

1.00 

KIND  OF  BUSINESS  UCEN3ED. 


License  rate. 


YOUNGSTOWN— Continued. 


Circus 

Circus  and  menagerie 

Dray  and  baggage  wagon 

Exhibition,  public 

Hack  driver 

Owner 

House  mover 

Huckster 

Jitney 

JimJc  shop 

Merchant,  transient 

Moving  pictures,  rate  based  on  seating  capacity. 

Pawnbroker 

Pool  room 

Theater 

Vender 

Itinerant 


1  day.... 
1  day.... 
1  year... 
1  week.. 

1  day 

1  year... 
1  year. . . 
1  year... 
1  year... 
1  month 
1  year. . . 
1  year... 

1  day 

1  year... 
1  month 

1  day 

1  year... 
1  year. . . 
1  year... 
1  year. . . 
1  day 


$75.00 
150. 00 

2.50 
10.00 

3.00 
.60 

1.00 
10.00 
15.00 

1.25 
25.00 

5.00 

2.50 

40.00-50.00 

15.00 

3.00 
25.00 

3.00 
50.00 

6.00 

2.60 


ZANESVILLE. 


Circus 

Moving-pic tiue  theater 

Pawnbroker 

Plumber: 

Journeyman 

Master 

Skating  rink 

Theater 

Vender 


1  day. 
1  year 
lyear, 

1  year 
1  year, 
1  year 
1  year 
1  day. 


$25.00 
25.00 
25.00 

1.00 
5.00 
60.00 
50.00 
2.00 


3. — General  license  taxes. 

The  following  statement  shows,  for  the  different  cities  reporting, 
the  general  license  taxes  levied  and  the  rates  of  tax  imposed  for  the 
periods  specified. 


City. 


Kind  of  License. 


Dayton.. 


YOUNGSTOWN. 


Vehicle: 

Cab  or  hack. 

Cart,  1-horse 

Furniture  car 

Omnibus,  rate  based  on  number  of 
horses 

Private  carriage 

Bicycle 

Motorcycle 

Push  cart 

Vehicle  hauling  street  piano 

Vehicle,  rate  based  on  kind,  or  number 

of  horses 

Pistol  permit 

Bicycle 

Vehicle: 

1-horse  buggy 

l-horse  wagon 

2-horse  wagon 

Pistol  permit 


Period. 


1  year, 
1  year, 
1  year, 

1  year 
1  year, 
1  year 
1  year 
1  year, 
1  year 

1  year 
1  year 
1  year 

1  year 
1  ye4ir 
1  year 
1  year 


License 
rate. 


S5.00 
3.00 
10.00 

7. 00-10. CO 
3.00 
.60 
2.00 
1.00 
1.00 

1.60-10.00 
1.00 
.50 

1.60 
2.0O 
3.00 
1.00 


4. — License  taxes  on  dogs. 

Canton  levies  an  annual  tax  of  50  cents  on  each  dog;  Cincinnati, 
$1;  Dayton,  75  cents;  and  Hamilton,  25  cents.  Cleveland  taxes 
males  ?1,  females  $2;  Lima,  males  25  cents,  females  $2;  Spring- 
field, males  50  cents,  females  $1.50;  Toledo,  males  $1,  females  $2; 
Youngstown,  males,  ?1,  females,  $3. 


SPECIFIED  SOURCES  OF  REVENUE— OKLAHOMA. 

OKLAHOMA. 


109 


1. — Special  assessments. 

a.— For  public  improvements. 

The  three  cities  of  Oklahoma  levy  special  aasessmenta  against 
benefited  property  for  the  entire  cost  of  opening,  grading,  and 
paving  streets  and  alleys  and  constructing  curbs  and  sidewalks. 
Tulsa  levies,  also,  special  assessments  against  benefited  property 
for  the  entire  cost  of  constructing  lateral  sewers. 

6. — For  public  services. 

The  only  city  reporting  special  assessment  taxes  for  public  serv- 
ices is  Oklahoma  City,  in  which  the  benefited  property  is  assessed 
with  the  full  cost  of  cutting  weeds. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a.  — Collected  mithout  issue  of  license. 

A  tax  of  2  per  cent  on  the  gross  premiums  of  foreign  insurance 
companies  is  collected  by  the  state.  One-half  of  the  receipts  in 
each  city  is  paid  to  the  local  firemen's  pension  fund. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF   BUSINESS  LICENSED. 


Period. 


License  rate. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


MUSKOGEE. 


Agent: 

AdverUsing,  transient 

Laundry 

Ligntning  rod 

Piano,  transient 

Se\ving  machine,  transient. 
Soliciting,  transient 


Amusement  park , 

Amusement  parlor,  automatic  machines.. 
Auction: 

House 

Sales , 


Yard,  transient. 


AucUoneer , 

Baggage  wagon  or  dray 

Billiards  and  pool,  each  table. 
Bowling: 

lalley 

Each  additional  alley 

Boxing  contest 

Broker,  transient,  per  car 

Cab,  hack,  or  omnibus 

Carnival 

Chiropodist 

Circus 

Cold-drtnk  stand 

Dance  hall 

Drug  peddler  or  agent 


Employment  agency 

Exhibition: 

Equestrian 

Traveling  theatrical,  outside  of  theater . 
Fortune  teller 


Games,  knife  board,  cane  rack,  or  turkey  rafHe,  etc 

Gas  and  electric-fixture  fitter 

Gasoline  station 

Hawker 

Horse  market  or  sales  stable 

Hote  1  or  rooming  house: 

24  rooms 

Each  additional  room 

Huckster 

Junk  dealer 

Live-stock  dealer 

Transient 

Lunch  stand 

Malt  drinks 

Medicine  show 

Merchandise  broker 

Merchant,  transient: 

Buggies,  wagons,  farm  implements,  etc 


Clothing  and  furnishing. 


Iday 

1  month 

1  year 

Iday 

1  day 

10  days 

Each       addi- 
tional day.. 

1  month 

1  month 


1  year 

5  days 

Each  addi- 
tional day.. 

10  days 

Each  addi- 
tional day.. 

1  year 

1  year 

1  year 


1  year. 
1  year. 
1  day.. 


lyear 

Iday 

Iday 

1  day 

1  month., 
1  month.. 
1  month., 

1  day 

lyear 

Iday 

Iday 

lyear 

1  month.. 
1  month.. 

1  day 

1  year 

1  year 

1  month.. 
1  year 


1  year 

1  year 

1  month. 

1  year 

1  year 

Iday 

1  month. 

1  year 

Iday 

lyear 


10  days 

Each  addi- 
tional day.. 

10  days 

Each  addi- 
tional day.. 


$5.00 

10.00 

100.00 

1.00 

2.00 

15.00 

5.00 
10.00 
10.00 

130.00 
5.00 

2.50 
10.00 

5.00 
25.00 
12.00 
10.00 

10.00 

5.00 

25.00 

25.00 

10.00 

15.00-25.00 

1.00 

100.00-150.00 

2.00 

5.00 

15.00 

5.00 

10.00 

5.00 

10.00 

100.00 

10. 00 

20.00 

2.00 
10.00 
12.00 
15.00 
12.00 

12.00 
.50 
10.00 
25.00 
60.00 
10.00 
15.00 
60.00 
10.00 
10.00 

50.00 

25.00 
25.00 


MDSKOOEE— Continued. 


15.00 


Merchant,  transient— Continued. 

Other 

Merry-go-round 

Milk  and  dairy 

Parade 

Pawnbroker 

Peddler: 

Fish,  tniit,  and  vegetables 

Hardware,  cutlery,  etc 

Icecream 

Photographer,  transient 

Phrenologist  or  mind  reader 

Plumber 

Pop-corn  and  candy  stand 

Secondhand  store 

Shooting  gallery 

Side  show 

Skating  rink,  roller 

Soda  fountain 

Street  show 

Street  solicitor  or  drummer 

Street  spieler 

Street  stand,  merchandise 

Taxi  cab 

Theater,  opera  house,  or  moving-picture  show 

Unclaimed  goods,  sale  of 

Wagon  yard 

Weighing  machine 

Wild  West  show 

Wrestling  match 


10  days 

Each      add! 
tionalday., 

1  month 

Iday 

1  year 

Iday 

1  year 

I  month 

Iday 

1  month 

1  day 

1  month 

lyear 

Iday 

1  day 

1  year 

1  month 

1  year 

1  month 

1  day  

1  year 

1  month 

lyear 

Iday 

1  year 

Iday 

Iday 

1  year 

lyear 

1  day 

1  year 

1  year 

1  day 

1  day 


OKLAHOMA  CITY. 


Auctioneer 

.\uto  livery  car 

BUiboard  advertising 

Billiards  and  pool 

Circus 

Coal  wagon 

Contractor: 

Electrical 

Paving 

Dairy 

Dance  hall 

Employment  agency 

Engineer  and  fireman 

Express  company : . . 

Hotel  solicitor 

Huckster 

Ice  wagon , 

Jimk  dealer , 

Moving-picture  operator 

Oil  tank 

Order  salesman , 

Pawnbroker 

Peddler 

Plumber  and  electrician 

Shooting  gallery 

Street  car  advertismg 

Telegraph  company 

Theater,  rale  based  on  seating  capacity. 
W  eighing  maciiine 


1  year 

1  year 

1  year 

1  year 

1  year 

3  months 

1  year 

1  year 

I  year 

1  year 

1  year 

1  year 

1  year 

1  month.. 

1  year 

6  months. 
3  months. 

1  year 

1  month . 
1  month. 

1  year 

1  week... 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


S15.00 

5.00 
40.00 
2.00 
5.00 
100.  OO 
100.00 

10.  OO 

1.00 

20.00 

2.00 

10.00 

25.00 

2.00 

1.00 

25.00 

2.00 

12.00 

10.00 

10.00 

100.00 

10.00 

10.00 

15.00 

25.00 

2.00 

3.00 

10.00 

50.00 

10.00 

12.00 

5.00 

50.00 

10.00 


850.00 

25.00 

50.00 

3.00-5.00 

125.00 

5.00 

50.00 

250.00 

2.00 

25.00 

50.00 

1. 00 

300.00 

1.00 

60.00 

5.00 

5.00 

1.00 

5.00 

5.00 

50.00 

10.00 

1.00 

25.00 

150.00 

130.00 

75.00-200.00 

5.00 


TULSA. 


J50.00 

Accident,  claim,  or  adjustment  company,  or  agent 
or  agency  for 

1  year 

10  00 

10.00 

Arlvorti^ing  nr  hill-rlUtrihiiting  figpnt              ,  ,  ,  , 

1  year  . 

50.00 

Agent  or  agencies: 

Book  apent  or  map  canvasser 

1  year 

10.00 

Claim  for  personal  injury  apent  or  agency,  suit 
aeent  or  solicitor,  per  capita 

10.00 

Collecting  agent  or  atjency 

1  year 

10.00 

Insurance,  aj^^nt  or  agency— 

Accident,  steam  boiler,  fire,  guaranty.plate 

10.00 

Subagent  having  separate  omce  from  the 
above  

1  vear 

5.00 

Health 

10.00 

Life 

1  year 

10.00 

Lic^htning-rod  agent  or  solicitor 

1  year  . 

20.00 

Loan  atjent  or  agency,  other  than  real  estate, 
broker  or  pli^ati broker          

1  year 

50.00 

Mantifacturer's  agent  storing  or  distributing 

*» 

25.00 

Mercantile  or  commercial  agency 

1  year 

25.00 

Mining,  gas,  oil,  or  cement  company's  stock 

50.00 

Nursery  agent  or  solicitor 

I  year 

12.00 

110 


SPECIFIED  SOURCES  OF  REVENUE— OKLAHOMA. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


TULSA— Continued. 


Agent  or  agencies — Continued. 

Pliotographs,  copying  or  enlarging,  agent  or 
solicitor 

Real  estate,  rental,  or  loan  agent  or  broker 

Sewing  machine  agency 

Sowing  machine  agent  or  solicitor 

Ticket  agent  or  broker 

Agent  or  soheitor  not  otherwise  licensed 

Amusement  parks  or  resorts 

Amusement  parlor  containing  more  than  10  auto- 
matic amusement  and  vending  machines 

Architect 

Artist 

Astroiogist 

Auctioneer 

Automatic  baseball,  each  court 

Automobile,  taxicab,  or  self-propelled  omnibus 

Baby,  cane,  or  knife  rack,  or  like  device 

Baggage  delivery: 

Automobile 

Wagon,  1  or  2-hors6 

Bakery,  hand-power 

Other  than  hand  power 

Banking  corporation,  private  banker,  or  trust  com- 
pany, rate  oased  on  capital 

Bankrupt  or  damaged  goods,  dealer 

Bath  house 

Barber  shop,  each  chair 

Billiard  or  pool  table,  bagatelle,  pigeonhole,  or 

shulHe  board 

Billposter 

Blacksmith 

Bottling  or  carbonating  works 

Bowling  or  10  pins,  each  alley 

Box  fLK'tory 

Boxing  contest 

Broker  or  merchandise,  not  otherwise  licensed 

Building  block  or  artificial  stone  or  cement  post 

manufacturer 

Building  material  and  supplies,  dealer 

Business  college 

Buyer  of  employees'  salaries 

Buyer  of  JLuy  and  witness  fees 

Canning  or  preser^ig  factory 

Carrousel,  merry-go-round,  Ferris  wheel,  or  swing.. 

Carpet  cleaner 

Carriage,  wagon,  buggy,  or  automobile  factory 

Cattle  dealer 

Cesspool  wagon 

Check  stand 

Chili  parlor 

Chiropodist  or  com  doctor 

Cigar  manufacturer  and  wholesaler 

Cigar  or  tobacco  st^md ,  store,  or  retailer 

Circus,  menagerie,  tent  show,  or  other  public  exliibi- 
tion,  rate  based  on  number  of  cars  required  for 
transportation,  if  in  excess  of  ten 

Not  otherwise  licensed 


Civil  engineer 

Cleaning  or  dyeing  works  or  agent  or  pressing  shop . 

Clothing  house,  runner  or  solicitor 

Coal,  wood,  or  flour  dealer 

Cold-storage  plant 

Commission  or  produce  merchant: 

Without  store  or  office 

With  store  or  office 

Selling  from  cars,  per  car 

Confectioner: 

Retail 

Wholesale 

Contractor: 

Building 

Curbing,  grading,  or  sidewalk 

Electrical 

Sewer 

Street  paving 

Not  otherwise  licensed 

Dairymen 

Dancing  hall; 

Open  to  the  public,  rate  based  on  number  of 
dances  per  month 

Not  conducted  for  profit 

Dancing  schools  for  students  but  not  open  to  the 

general  public 

Dentist 

Detective 

Doctor,  physician,  surgeon.  Christian  Science  heal- 
er, chiropractor,  magnetic  healer,  hypnotist,  or 

osteopath ,  etc 

Druggist,  rate  based  on  average  value  of  stock  or 
capital 

With  soda  fountain  or  confectionery  stand,  ad- 
ditional   

Electric  light  or  power 

Electric  or  galviuiic  battery 

Employment  agent  or  agency,  except  those  estab- 
lished under  the  authority  of  the  state 

Entertainint'iit  or  concert 

E xhibition  not  otherwise  licensed 

E ipress  company  or  agency,  not  interstate 

Feed  mill 

Fertilizer  manufacturing  plant 


year, 
year, 
year, 
year, 
year, 
year., 
year. 

year, 
year, 
year., 
year., 
year. , 
year., 
year, 
day.. 


year., 
year, 
year., 

year, 
year., 
year, 
year. 

year. 

year, 
year, 
year, 
year, 
year, 
day., 
year. 


year 

year 

year 

year 

year 

year 

month, 
year — 

year 

year 

year 

year 

year 

year 

year 

year 


day 

day 

Each  addi- 
tional day. 

year 

year 

year 

year 

year 


year, 
year. 


year., 
year.. 


year. 
year. 


C) 


year, 
year., 
year.. 


(') 


1  year. 
1  year. 

1  year. 
1  year. 
1  year. 


1  year. 

1  year. 

1  year. 
1  year. 
1  year. 


lyear , 

1  performance 

Iday.l 

1  year 

1  year 

1  year 


825.  OO 
25.00 
25.00 
5.00 
26.00 
25.00 

100.  OO 

100.00 
10.00 
10.00 
100.00 
100.00 
15.00 
15.00 
3.00 

12.00 

6.00-9.00 

12.00 

20.00 

50.00-100.00 

100.00 

12.00 

2. 00 

24.00 
50.00 

5.00 
25.00 

5.00 
12.00 
25.00 
50.00 

20.00 
20.00 
20.00 
50.00 
60.00 
20.00 
25.00 
15.00 
20.00 
12.00 
12.00 
12.00 
12.00 
10.00 
12.00 
12.00 


50.  00-100. 00 
25.00 

10.00 
10.00 
12.00 
25.00 
12.00 
60.00 

100.00 
50.00 
25.00 

12.00 
25.00 


(') 


10.00 
25.00 


50.00 

100.00 

10.00 


C) 


100. 00-250.  00 
5.00 

25.00 
10.00 
10.00 


10.00 

250.00 

5.00 

12.00 
2  00 
2.00 
250.00 
20.00 
60.00 


Not  reported. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


TULSA— Continued. 


Fish  or  oysters: 

Retail 

Wholesale 

Florist 

Flour  mill  or  grain  elevator,  or  both 

Foundry  or  machine  shop,  or  both 

Furnaces,  installer  and  repairer  of 

Garage 

Garment  factory 

Gas  engine  distributor  or  agent 

Gas  fitter  of  fixture  shop 

Gasl  ight  or  heat,  furnishing  by  means  of  pipes  in 

street 

Gasoline  filling  station 

Geologist 

Glass  factory 

Gravel  or  roofing  company 

Greenhouse,  not  paying  florist 's  license 

Grocer: 

Wholesale 

Handling  produce 

G  unsmith 

Hack,  hackney  coach,  or  carriage 

Hay  or  grain  dealer; 

Retail 

Wholesale 

Hide  or  leather  dealer 

Horoscopic  views,  exhibition 

Hospital 

Hotel,  inn,  boarding  house,  or  rooming  house,  hav- 
ing 10  rooms  or  more,  not  exceeding  2  beds  or  cots 
per  room  each  room 

More  than  2  beds  or  cots  per  room,  each  bed  or 

cot 

House  mover 

Huckster  or  hawker 

Ice: 

Wholesale,  without  wagon 

With  wagon,  rate  based  on  number  of  same 

Ice-cream  peddler,  each  wagon 

Jitney - 

Junk' dealer,  old  iron  or  rags 

Laundry  agency,   for  establishment  not   paying 

license 

Laundry,  steam  or  other  than  hand  power 

Lawyer". 

Livestock  commission  merchant 

Lumber  yard 

Lunch  stand 

Magnetic  healer 

Magneto  station 

Manicure 

Magnifying  glass  operated  for  pay 

Manufacturer  of  goods,  not  otiierwise  licensed 

Marble  and  gi'anite,  or  monument  dealer 

Meat  dealer 

Medicine  or  other  show  where  medicine  or  other 

-  goods  are  sold  or  advertised 

Merchant,  not  otherwise  licensed: 

Retail,  rate  based  on  average  value  of  stock  or 
capital 

Wholesale 

Merchant,  transient,  rate  per  S1,000  of  stock 

Messenger  ser\ice 

Mining  company,  not  otherwise  licensed , 

Museum , 

Natatoriura 

Newspaper; 

Daily 

Weekly 

Oil  lease  broker  or  peddler 

Oil  tank  protectors,  manufacturer  or  distributer 

Oil  well  supplies,  dealer 

Packmg  house,  rate  bajsed  on  number  of  animals 

kil  led  per  year 

Paint  shop  or  contractor 

Patent  medicine,  selling  on  street 

Pawnbroker 

Peddler,  foot,  pushcart,  or  wagon 

Plionographic  or  kinetescope  parlor,  etc 

Photographer , 

Agent  for  above 

Phrenologist 

Planing  mill 

Plumbing  establishment  or  contractor 

Pop  corn  or  peanut  stand 

Piuit ing,  job 

Produce  merchant,  whoiesale: 

Office  or  store  in  city , 

No  office  or  store  in  "city 

Public  lecturer 

Rag  or  paper  gatherer 

Repair  shop: 

Automobile , 

Shoes , 

Restaurant  or  cafe,  not  in  hotel,  rate  based  on  num- 
ber of  seats 

Salesman  soliciting  or  taking  orders  for  merchandise, 
or  magazines,  newspapers,  or  periodicals,  or  dem- 
onstrating any  patent  article  or  process 

Sand  company 

Scavenger 

Scissors  grinder 

Secondhand  dealer 

'  Same  as  retail  merchant. 


lyear... 
1  year. . . 
1  year... 
1  year... 
1  year... 
lyear... 
1  year... 
1  year... 
1  year... 
1  year... 

lyear... 
1  year... 

lyear... 
I  year... 
lyear... 
1  year... 

I  year... 
1  year... 
1  year... 
1  year... 

1  year... 
1  year... 
1  year... 
1  day  . .. 
1  year... 

1  year. . . 

1  year... 

(') 

1  year... 

1  year... 
1  year... 
1  year... 
1  year... 
1  year. . . 

1  year... 
I  year... 
1  year... 
lyear... 
lyear... 
1  year... 
lyear... 
lyear... 
lyear... 
1  year... 
1  year... 
1  year... 
lyear... 

1  day . . . 

lyear... 
1  year... 
1  day. .. 
lyear... 
1  year... 
1  month. 
1  year... 

1  year... 
1  year... 
1  year... 
1  year. . . 
1  year... 

lyear... 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
lyear... 
I  year... 

1  year. . . 
1  year... 
1  lecture 
1  year... 

1  year... 
1  year. . . 

1  year... 

1  year... 
1  year... 
1  year. . . 
lyear... 
1  year... 


S12.00 
25.00 
12.00 
20.00 
20.00 
12.00 
25.00 
12.00 
25.00 
50.00 

250.-00 
20.00 
10.00 
25.00 
25.00 
12.00 

2S.00 
50.00 
12.00 
15.00 

12.00 
25.00 
12.00 
5.00 
25.00 


.50 


.20 

100.00 


(') 


25.00 
25. OO-OO.  00 
100.00 
75.00 
25.00 

12.00 
25.00 
10.00 
25.00 
25.00 
25.00 
10.00 
25.00 
10.00 
25.00 
25.00 
12.00 


(.') 


25.00 


12.00-25.00 
25.00 
10.00 
25.00 
25.00 
5.00 
25.00 

100.00 
16.00 
50.00 
25.00 

100.00 

50.00-100.00 

12.00 

5.00 

200. 00 

100.00 

25.00 

12.00 

10.00 

100.00 

25.00 
50.00 
25.00 
20.00 

50.00 

100. 00 

12.00 

12.00 


25.00 
12.00 


12. 00-50. 00 


50.00 
12.00 
12.00 
12.00 

saoo 


SPECIFIED  SOURCES  OF  REVENUE— OREGON. 


Ill 


KIND  OF  BUSINESS  UCENSED. 


TULSA— Continued. 


Shoo-shining  parlor  or  bootblack,  rate  based  on  num- 
i)i'r  of  chairs 

Shoot  iiip  gal  Icry 

Sicie  slKiw  with  circus  or  otherwise 

Sign  renter 

Skating  rink,  roller 

Soap  fact  ory 

Soft-drink  sUmd: 

Connected  with  or  within  500  feet  of  circus  or 

show 

Not  connected  with  any  other  business 

Solicitor  not  otherwise  licensed 

Spirit  medium 

Stable,  bn.ird  ing,  feed  .livery,  or  sale 

Steam  and  hot-water  fitting,  contractor 

Stock  or  bond  broker 

Street  adverti.'^ing  exhibition,  not  otherwise  licensed 

Street  exhibition 

Street  railway  company,  each  car 

Street  vender 

Tailor,  merchant 

Taxicab 

Telegraph  company,  rate  based  on  amount  of  intror 
state  business 

Telephone  company,  rate  based  on  amount  of  intra- 
state business 

Theater,  moving-picture  or  vaudeville  show,  rate 
b;ised  on  seating  capacity : 

Theater  or  minstrel  snow  on  streets 

Tin  shop 

Towel  supply 

Trees,  shrubs,  or  plants,  dealer  or  peddler 

Transfer  and  storage  company,  rate  based  on  num- 
ber of  wagons,  vans,  or  trucks 

Upholsterer .* 

Undertaking  establishment 

Veterinary  surgeon 


1  year. 
1  year. 
Iday. 
1  year. 
1  year. 
1  year. 

1  day. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  day. 
1  day. 
1  year. 
1  year. 
1  year, 
1  year, 

1  year, 

1  year, 

1  year, 
1  day. 
1  year 
1  year 
1  year 

1  year 
I  year 
1  year 
lyear 


t6.00-S13.00 
20.00 

io.no 

50.00 

100.00 

12.00 


2.00 

25.00 

50.00 

100. 00 

23.00 

60.00 

50.00 

5.00 

2.00 

25. 00 

100. 00 

12.00 

15.00 

25.00-100.00 

250. 00 

100.00-250.00 
2.5.00 
12.00 
12.00 
12.00 

25.00-60.00 

12.00 

100. 00 

10.00 


KIND  OF  HUSINER3   LICENSED. 


Period.  License  rate. 


TULSA— Continued . 


Wagon  yard 1  year. 

Wagons  and  other  vehicles  transporting  merchan- 

dLse  or  passengers  for  pay,  not  othcrwi.sc  licensed .  [  1  year. 

Water,  sale,  rate  based  on  number  of  wagons  used ...  1  year. 

Well  borer 1  year. 

Wrestling  exhibition 1  day.. 

AH  occupations,  callings,  pursuits,  or  corporations 

not  otherwise  licensed 1  year. 


IIZOO 

15.00 

25.0(M0.00 

25.00 

2S.00 

12.  OU 


3. — Genehal  lice.vse  taxes. 

The  state  collects  on  all  automobiles,  at  various  rates,  a  general 
license  tax  and  returns  to  each  of  the  cities  reported  one-fourth  of 
the  amount  collected  on  the  machines  licen.sed  in  that  city.  In 
Oklahoma  City  there  is  also  a  license  tax  on  electric  automobiles  of 
$25  each  per  year  and  on  automobile  drivers  of  $1  each  for  an  un- 
limited period  of  time.  Muskogee  also  issues  an  automobile  driver's 
license  at  $1  each  per  year. 

4. — License  taxes  on  dogs. 

The  taxes  levied  upon  dogs  in  Oklahoma  City  are  .?1..50  per  year 
for  each  male  and  $.'3  per  year  for  each  female;  in  Muskogee  the 
rates  are  ?1.50  per  year  for  each  male  and  f  2..50  for  each  female,  while 
in  Tulsa  they  are  $.3  per  year  for  each  male  and  $.5  per  year  for  each 
female. 


OREGON. 


1. — Special  assessments. 

a. — For  public  improvements. 

The  costs  of  opening,  paving,  and  grading  streets  and  paving 
alleys,  setting  curbs,  constructing  sidewalks  and  trunk  and  lateral 
sewers,  and  installing  water  mains  are  assessed  against  benefited 
property  in  Portland,  the  only  city  of  over  30,000  inhabitants  in 
the  state  of  Oregon. 

b. — For  public  services. 

No  assessments  are  levied  for  public  ser\'ices. 

2. — -Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  the  issue  of  a  license. 

6. — Collected  with  issue  of  license. 

The  follo\ving  statement  shows  for  the  city  of  Portland  the  kinds 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified: 


KIND  OF  BUSINESS  UCENSED. 


License  rate. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


PORTLAND. 


Abstractor 1  year . 

Advertising: 

By  stereopticon 1 


In  street  railway  cars. 
Amusement  park: 

With  admission  charge 

With  no  admis.sion  charge  or  dance  hall . 

Arcade  with  slot  machines 

Auctioneer: 

General 

With  auction  house  or  selling  live  stock . 

Automobile  for  hire,  7-passenger 

Bank. 


Baseball  park,  professional. . . 
Bath,  water,  steam,  or  vapor. 
Billiards  or  pool,  each  table . . 


year 

year 

year 

year 

year 

day 

year 

year 

months.. 

year 

year 

year 


815.00 

300.00 
260.00 

300.00 
150.00 
200.00 

20.00 

160.00 

24.00 


(') 


100.00 
30.00 
10.00 


PORTLAND— Continued. 


Bill  or  sample  distributor: 

Each  firm 

Each  man 

Billposter 

Bowling,  each  alley 

Box  ball,  each  alley 

Broker: 

General 

Stocks  on  margin , 

Cane,  doll,  or  knife  rack , 

Check  stand  (parcel) , 

Chimney  sweep 

Chiropodist , 

Circus .  rate  based  on  admission  charge  and  number 

of  cars 

Collection  or  adjustment  at^cnt 

Dance  hall,  rate  based  on  area 

Dancing,  rate  based  on  number  of  dances  per  week 


Detective  agency 

Detective,  private 

Dog  breeder,  each  dog  used 

Electric  light,  heat,  and  power  company 

Employment  agency: 

For  women  only 

General 

Explosives,  dealer 

Express  system,  railway 

Firearms  and  weapons,  dealer , 

Gas  for  light  and  fuel 

Gasoline  idling  station 

Guaranteeing  titles 

House  mover 

Insurance  and  bonding  agent,  each  company 

Junk: 
•    Dealer 

Wagon 

Laundry 

Lunch  vehicle 

Mercantile  rating  agency,  rate  based  on  membersliip 
Merchant,  transient 


t  One  one-hundredth  of  1  per  cent  of  total  loans  for  preceding  3  months. 


Merry-go-round,  etc. 


Messenger  company 

Milk  and  cream: 

Can  orcart 

Creamery  or  milk  depot 

Dairy  w.igon 

Store,  etc 

Money  lender 

Motor  omnibus  on  interurban  runs. 

Oil  delivery  vehicle 

Pawnbroker 


1  year 

3  months.. 

1  year 

1  year 

1  year 

I  year 

lyear 

3  months., 

1  year 

1  year 

1  year 


Iday 

1  year 

1  year 

3  montlis.. 

1  day 

1  year 

I  year 

lyear 

1  year 


1  year. 
1  year, 
lyear., 
1  year. , 
1  year, 
lyear. 
I  year. 
1  year. 
1  year. 
1  year. 


lyear 

lyear 

1  year 

1  year 

lyear 

1  month.. 

Iday 

1  month., 

1  day 

1  year 


lyear. 
1  year. 
1  year. 
I  year, 
lyear. 
lyear. 
lyear. 
lyear. 


$100.00 

10.00 

400.00 

10.00 

10.00 

20.00 
IW.OO 
25.00 
10.00 
5.00 
20.00 

3. 50-300.  OO 

10.00 

3.  25-6.  25 

6.00-12.00 

.50 

100.00 

25.00 

1.00 

300.00 

40.00 
200.00 

20.00 
100.00 

25.00 
200.00 

12.00 

40.00 
100.00 

40.00 

20.00 
20.00 
20.00 

400.00 
,60.00-100.00 

250.00 

20.00 

15.00 

1.50 

100.00 

.50 

.5.00 

2.50 

1.00 

20.00 

21.00 

40.00 

150.00 


112 


SPECIFIED  SOURCES  OF  REVENUE— PENNSYLVANIA. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


PORTLAND— Continued. 


Pfirldlcr  etc  * 

Hawker,  rate  based  on  section  otcity  in  which 

business  is  done 

Peddler  without  outcry — 

Butter,  eggs,  and  cheese 

Cloth,  furs,  and  jewelry 

FoodstulTs  from  tray  or  basket 

Foodstutfs  from  vehicle 

nominy,  catsup,  and  pickles 

Transient 

Races,  outdoor 

Runner,  hotel  or  other 

Salo  deposit  vault 

Scavenger ,  each  vehicle 

Secondhand  dealer 

Shooting  gallery 

Show,  exhibition,  lectiu-e,  or  other  entertainment, 
except  in  licensed  theater  and  except  circus,  rate 
based  on  admission  charge 

Skating  rink 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month 

1  week 

1  month 

1  week 

Iday 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month 

1  week 

1      entertain- 
ment   

1  year 


5200.00-3500.00 

20.00 
200. 00 
30.00 
60.00 
12.00 
15.00 
5.00 
120.00 
40.00 
10.00 
20.00 
40.00 
12.00 
20.00 
100. 00 


120.00-300.00 
40.00-135.00 


10. 00-25. 00 
100. 00 


KDfD  OF  BDSINES3  UCEN3ED, 


PORTLAND— Continued. 


Storage: 

Explosive  oil,  100  gallons  or  more,  rate  based  on 

number  of  gallons 

Other  goods 

Additional,  each  1,000  square  feet  of  storage 

floor  space  more  than  5,000  square  feet 

Street  railway  car,  hauling  freight  on 

Street  railway  car,  more  than  30  feet  in  length 

Telegraph  system 

Telephone  system 

Theater 

Theater-ticket  scalper 

\Vharflnger,  each  200  lineal  feet  of  river  front  or  frac- 
tion thereof 

Wood-sawing  machine,  portable 


1  year. 
1  year. 

1  year. 
Itrip.. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 


Period.         License  rate. 


S12.00-$80.00 
10.00 

2.00 
.25 
100.00 
300.00 
200.00 
1  5.00 
400.00 

40.00 
5.00 


'  .Additional  for  each  seat,  2J  cents. 

3. — General  license  taxes. 
No  general  license  taxes  are  collected  in  the  city  of  Portland. 

4. — License  taxes  on  dogs. 
The  annual  license  taxes  on  dogs  are  at  the  rate  of  $3  for  each 
male  and  $5  for  each  female. 


PENNSYLVANIA. 


1. — Special  assessments. 
a. — For  public  improvements. 

For  specified  public  outlays  or  improvements  in  Pennsylvania 
cities  special  asses.sments  on  real  property  benefited  are  levied  by 
the  various  municipalities  as  follows: 

Pittsburgh,  the  amount  to  which  the  property  is  adjudged  to  be 
benefited  averaging,  during  the  fiscal  year  reported,  about  one- 
fourth  of  the  cost  of  the  opening  of  streets,  four-fifths  of  the  cost  of 
the  construction  of  lateral  sewers,  and  two-fifths  of  the  cost  of  im- 
provements made  on  combined  contracts  for  the  grading  of  streets, 
the  construction  of  curbs,  and  the  paving  of  streets  and  alleys. 

McKeesport,  for  the  extension  of  water  mains,  the  opening  and 
grading  of  streets,  the  paving  of  streets  and  alleys,  and  the  con- 
struction of  curbs,  sidewalks,  and  sewers,  except  storm  sewers,  the 
amount  to  which  the  property  is  adjudged  to  be  benefited,  some- 
times equalling  the  entire  cost,  and  averaging  about  five-sixths  of 
the  cost. 

For  the  extension  of  water  mains:  Allentown  and  Reading,  50 
cents  per  front  foot;  Philadelphia,  $1  per  front  foot;  Altoona,  the 
total  cost;  Harrisburg,  in  new  sections  of  the  city,  the  total  cost. 

For  the  opening  of  streets:  New  Castle,  two-thirds  of  the  cost; 
Altoona,  Chester,  Harrisburg,  and  Reading,  the  total  cost. 

For  the  grading  of  streets:  New  Castle,  two-thirds  of  the  cost; 
Chester,  Erie,  Harrisburg,  Reading,  and  Scranton,  the  total  cost. 

For  the  paving  of  streets:  Johnstown  and  New  Castle,  two-thirds 
of  the  cost;  Chester,  four-fifths;  Allentown,  Altoona,  Easton,  Erie, 
Harrisburg,  Philadelphia,  Scranton,  Wilkes-Barre,  William.sport, 
and  York,  the  total  cost,  the  contract  price  for  such  improvements 
in  Allentown  being  collected  by  the  contractors  directly  from  the 
owners  of  the  benefited  property. 

For  the  paving  of  alleys:  Johnstown  and  New  Castle,  two-thirds 
of  the  cost;  Chester,  nine-tenths;  Altoona,  Erie,  Norristown,  Phila- 
delphia, Reading,  Scranton,  Wilkes-Barre,  and  Williamsport,  the 
total  cost. 

For  the  construction  of  curbs:  New  Castle,  two-thirds  of  the  cost; 
Altoona,  Chester,  Erie,  Harrisburg,  Johnstown,  Norristown,  Read- 
ing, Scranton,  Wilkes-Barre,  and  Williamsport,  the  total  cost. 

For  the  construction  of  sidewalks:  Altoona,  Chester,  Erie,  Johns- 
town, New  Castle,  Norristown,  Scranton,  and  Williamsport,  the 
total  cost. 

For  the  construction  of  sewers:  Harrisburg,  $1.25  per  front  foot; 
Philadelphia,  $2.50  per  front  foot;  New  Castle,  two-thirds  of  the 


cost;  Chester,  four-fifths;  Erie,  Reading,  and  Scranton,  the  total 
cost;  Altoona,  the  total  cost  of  lateral  sewers;  Norristown  and 
Williamsport,  the  total  cost  of  all  sewers  except  storm  sewers;  Johns- 
town, the  total  coat  of  lateral  sewers,  and  $1  per  front  foot  for  trunk 
sewers,  the  assessments  for  trunk  sewers  to  be  paid  when  the  prop- 
erty owners  make  connections. 

b. — For  pubic  services. 

In  Williamsport,  for  the  oiling  of  streets  and  the  removal  of 
enow  from  sidewalks,  special  assessments  on  real  property  benefited 
are  levied  by  the  city  to  the  amount  of  the  total  cost. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  vnthout  issue  of  license. 

No  business  taxes  are  collected  by  Pennsylvania  cities  without 
the  issue  of  a  license. 

5. — Collected  vdth  issue  of  license. 

The  following  statement  shows  for  the  different  cities  each  kind 
of  business  licensed  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


KIND  OF  BUSINEaS  LICENSED. 


Period. 


License  rate. 


ALLENTOWN. 


Agent: 

Fire,  life,  and  other  insurance  companies 

General  collecting 

Real  estate 

Auctioneer 

Bowling  alloy 

Broker 

Circus 

Hack: 

l-horse 

2'horse 

H  awker  or  peddler,  nonresident 

Merchant;  rate  based  on  amoimt  of  sales 

Mo\ing  picture 

Opera 

Fa'ATibroker 

Pole 

Pool  and  bdhards,  each  table 

Restaurant  and  saloon,  where  no  liquors  are  sold . . 
Stable: 

Boarding,  not  connected  with  livery,  each  horse 

Livery,  rate  based  on  number  of  horses 


1  year 
1  year, 
1  year, 
1  year, 
1  year, 
1  year 
1  flay. 

1  year, 
1  year 
1  day. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year, 

1  year, 
1  year. 


$3.00 
5.00 

10.00 
3.00 

10.00 

25.00 
100.00 

3.00 

5.00 

1.00 

I.OO-IOO.OO 

50.00 

so.  00 

25.00 

.10 

5.00 

5.00 

.35 
10.00-20.00 


SPECIFIED  SOURCES  OF  REVENUE— PENNSYLVANIA. 


113 


KDJD  OF  BUSINESS  LICENSED. 


I'eriod. 


License  rate. 


ALTOONA. 


Athletic  club,  giving  exhibitions 

Auctioneer 

Automobiles  or  taxicabs  for  liire,  each  auto  or  taxi 

Bank 

Bowling  alley 

Carnival 

Circus 

Contractor,  rate  based  on  amount  olaimual  contracts 

Dealer  or  merchant  not  otherwise  provided  for,  rate 

based  on  amount  of  sales 

Selling  or  leasing  goods,  inst;illment  plan 

Express  company 

Gas.  electric,  light  or  power,  steam  heating,  tele- 
graph, telephone,  and  water  companies,  each 

Ice  dealer,  principal  oITice  outside  city,  each  wagon 
used  inside  city 

Insurance  agent  or  solicitor 

Itinerant  h;ickman 

Market  house  company 

Meat  peddler 

Museum,  merry-go-round,  exhibition  of  freaks,  etc., 
for  pay 


Omnibuses  or  carriages  for  hire  (except  livery),  each 

bus  or  carriage 

Peddler  or  huckster,  rate  based  on  value  of  stock 

Pool,  billiards,  and  bagatelle,  each  table 

Eeal  estate  agent,  rate  based  on  amount  of  sales  and 

collections 

Restaurant  keeper; 

Rate  based  on  amount  of  business  up  to  S3, 000. . 

Additional  for  every  51.000  over  S^i.OOO 

Retailers  from  cars,  excepting  merchants,  other\vise 

taxed,  each  car 

Shooting  gallery 

Show: 

Dog.  pony,  and  monkey 


Under  canvas  (commonly  called  10-cent  shows). 

Skating  rink 

Soliciting  orders  for  goods  or  merchandise 

Stable  keeper; 

Boarding 

Livery,  each  horse  for  hiie 

Stock  and  pawnbroker 

Street  railway  or  traction  company 

Theater  or  opera  bouse,  rate  based  on  number  of  per- 
formances and  seating  capacity 

Trading  stamps,  dealer 

Transient  retail  merchant 

Vehicles  for  hire,  rate  based  on  number  of  horses. . . . 


1  year. . , 
1  year... 
1  year. . . 
1  year. . . 
1  year. . . 
1  week . . 
1  day... 
1  year. . . 

1  year. . . 
1  year... 
1  year... 

1  year. . . 

1  year. . . 
1  year. . . 
1  year... 
1  year. . . 
1  year. . . 

1  year. . . 
1  month 
1  week. . 
1  day... 

1  year... 
1  year... 
1  year. . . 

1  year... 

1  year. . . 
1  year. . . 

1  year. . . 
1  year. . . 

1  day 

2  days... 
1  week. . 

1  day 

1  week.. 
1  year. . . 
1  year... 

1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 

1  year... 
1  year... 
1  month. 
1  year. . . 


t40.00 
15.00 
10.00 

100.00 

20.00 

100. 00 

100.00 

3. 00-20.  W 

2. 00-9.5. 00 

20.00 

100.00 

100.00 

10.00 
10.00 
6.00 
75.00 
20.00 

100.00 
20.00. 
7.50 
2.00 

5.00 

'  7.00-20.00 

5.00 

5.00-23.00 

2.00-6.00 
2.00 

5.00 
10.00 

20.00 
30.00 
.50.00 
10.00 
50.00 
40.00 
20.00 

6.00 

2.00 

100.00 

25.00 

35. 00-100. 00 

100.  OD 

200.00 

3.00-5.00 


CHESTER. 


Circus: 

Rate  based  on  admission  charge.. 


Street  parade  when  show  is  outside  city  limits. 
Exhibit,  store,  show,  or  museum,  admission  charged 

Fish  and  farm  produce  peddler,  from  wagon 

Garba.ge  collector 

Huckster 

Jitney 

Merchant  or  peddler 

Milk 

Plumber; 

Journeyman,  original  license 

Renewal 

Master,  original  license 

Renewal 

Theater 


Transient  merchant . 


1  day 

Each  addi 
tional  day.. 

1  day 

1  week 

1  year 

1  year 

1  year 

1  year 

1  year 

3  months 

1  week 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  entertain- 
ment   

Each  addi- 
cional  entei- 
tainment... 

1  month 


S15.00-S50.00 

5. 00-25. 00 
20.00 
6.00 
10.00 
200.00 
10.00 
50.00 
25.00 
10.00 
5.00 
1.50 
1.00 

.50 

.25 

5.00 

1.00 

50.00 

5.00 


2.00 
100.00 


EASTON. 


Auctioneer 

Baker 

Banker 

Barber,  selling  cosmetics,  etc. 

Billiards  or  pool,  1  table 

Each  additional  table .... 

Bottler,  soft  drinks 

Bowling,  1  alley. 


lyear. 

lycar. 
1  year., 
1  year., 
1  year.. 
1  year.. 
1  year.. 
,1  year.. 
Each  additional  alley J  1  year.. 


$5.00 
5.00 

10.00 
2.00 
5.00 
1.00 

25.00 
5.00 
2.00 


'  Using  horse  and  wagon,  20  per  cent  additional. 
37905°— 18 8 


KIND  OF   BUSINESS  LICENSED. 


License  rale. 


EASTON— Continued. 


Brick  or  stone  dealer 

Butcher 

Carpet  cleaner  or  house  renovator  operating  by  ma- 
chinery   

Circus,  show,  etc.; 

With  menagerie 

Without  menagerie 

Without  equestrian  performance 

Coal  oil  dealer  or  peddler,  each  wagon 

Collection  agency 

Commission  a^ent 

Contractor,  not  specifically  mentioDC J 

Subcontractoi 

Electric  light,  heat,  and  power  company 

Electrical  contractor 

Employment  bureau 

Express  company,  single  or  double  team,  respect- 
ively   

E.xpress  business,  local,  except  as  above,  single  or 
double  team,  respectively 

Fish  dealer  or  vender 

Garage 

Gas  company 

Goods  or  merchandise  at  auction,  assignment,  bank- 
rupt or  fire  sale,  etc 

Huckster,  with  wagon 

Ice-cream  vender,  each  wagon 

Installment  plan,  selhng  or  leasing  upon,  without 
regular  place  of  business  in  city 

Insurance: 

Agency  with  local  ofBce  representing  three  or 

more  companies 

Agent  or  solicitor  except  as  above 

Company  with  local  office 

Junk  dealer 

Laundry,  steam,  electricity,  or  hand 

Lime  business 

Loan  office,  furniture  or  wages  as  security 

Merchant  or  dealer,  not  specifically  enumerated, 
rate  based  on  amount  of  gross  annual  sales 

Merry-go-roimd  or  flying  horses 

Milk  vender 

Movlng-plcture  show 

Opera  hoiLsc,  hall,  building  or  part  of,  used  for  public 
entertainment 

PawTibroker 

Peddler  or  street  vender 

Plumber 

Pole,  telegraph  or  telephone,  each  pole 

Pushcart  vender 

Real  estate  agent 

Restaurant,  eating  house,  or  lunch  coimter 

Sewing  machine  agency 

Shoe-poUsliing  stand 

Shooting  gallery 

Slating  biLsiness 

Slaughterhouse 

Stable,  boarding  or  livery,  rate  based  on  number  of 
horses 

Street  car,  operated  regularly 

Extra  car,  each 

Telegraph  or  telephone  company 

Theatrical,  opera,  concert,  minstrel,  or  variety  com- 
pany, giving  entertainments  in  uiilicensed  places . . 

Tin  smltliing 

Tree  trimmer. 

Helper 

Vehicle; 

Dray,  cart,  wagon,  or  other,  for  hire,  single  or 

double  team,  respectively 

Motor  bicycle,  for  hire 

Passenger  or  baggage,  horse  drawn  or  other 

motive  power 

Water  company 

Wire,  telephone,  telegraph,  or  electric  light,  each 
mile 


year, 
year. 

year. 

year, 
year, 
year, 
year, 
year. 
year, 
year, 
year, 
year. 
year, 
year. 

year. 

year, 
year, 
year. 
year. 

year. 

year, 
year. 


year. 
year, 
year, 
year, 
year, 
year, 
year. 


year 

month  or  less 

year 

year 


year, 
year, 
year, 
year, 
year. 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
year. 

year, 
year, 
day., 
year. 


Each  perform- 
ance  

1  year 

lyear , 

1  year 


1  year. 
1  year. 

1  year, 
1  year. 

1  year.. 


ERIE. 


Billiards; 

Itable 

Each  additional  table. 

Boxing 

Broker  

Circus 

Express  company 

Fireworks 

Garage 

Huckster 

Lunch 

Pole,  each 

Poster ,... 

Skating  rink 

Street  car,  each 

Theater 


1  year 
1  year 
1  day. 
1  year, 
Iday. 
1  year, 
Iday. 
lyear 
lyear 
lyear, 
1  year, 
1  year, 
lyear. 
1  year. 
1  year. 


S10.00 
10.00 

10.00 

100.00 

.60.00 
25.00 
10.00 
10.00 
10.00 
10. 00 
.5.00 
100.00 
10.00 
10.00 

5.00-10.00 

2.50-5.00 

10.00 

20.00 

100.00 

2  100.00 

5.00 
10.00 

25.00 


10.00 
.5.00 
10.00 
10.00 
10.00 
10.00 
100.00 

3.50-50.00 

5.00 

5.00 

100.00 

100.00 
75.00 

5.00 

10.00 

.10 

50.00 

10.00 

5.00 
10.00 

2.00 
10.00 

5.00 

2.00 

5.00-20.00 

25.00 

.25 

100.00 


2.50 
5.00 
5.00 
1.00 


2. 50-5. 00 
2.50 


5.00 
100.00 


.10 


$20.00 

10.00 

25.00 

15.00 

50.00 

100.00 

1.00 

10.00 

25.00-100.00 

100.00 

.10 

50.00 

25.00 

50.00 

25. 00-100. 00 


2  Does  not  apply  to  merchants  with  an  established  place  of  business  in  city,  or 
persons  engagetl  in  regular  mercantile  busmess  for  six  months  prior  to  sale. 


114 


SPECIFIED  SOURCES  OF  REVENUE— PENNSYLVANIA. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


HARRISBURG. 


Auctioneer,  rate  based  on  sales 

Additional  for  every  S2o,000  over  $100,000 

Bakery 

Bankrupt,  assignee,  or  damaged  goods  sale , 

Billboard 

Book  or  periodical  agent 

Bowling,  billiard,  pool,  or  gaming  table,  first  three 
tables 

Each  additional  table 

Broker , 

Sutcher: 

Retail , 

Wholesale 

Circus  or  tent  show,  one  tent 

Each  additional  tent 

Confectioner: 

Retail 

Wholesale 

Contractor 

Distributing  advertising  matter 

Druggist: 

Retail 

Wholesale 

Electric  Light  or  power  company 

Express  company  or  agencv 

Fish  and  oyster  dealer,  each 

Furniture  dealer: 

Retail 

"UTiolesale 

Garage,  public 

Gas  company 

Grocer: 

Retail 

Wliolesale 

Harness  or  saddle  dealer: 

Retail 

^Vholesale _ 

Hawker,  huckster,  peddler  or  street  vender,  without 
horse  and  cart  or  wagon 

Additional  for  each  horse  and  rajt  or  wagon 

used 

Icecream: 

Manufacturer 

Dealer  or  vender 

Installment,  sale  or  lease  of  goods 

Insurance  agent  or  broker 

Jeweler: 

Retail 

Wholesale 

Jitney  or  motor  bus,  rate  based  on  seating  capacity . . 

Jjivery  or  boarding  stable 

Lumber  dealer: 

Retail 

Wholesale 

Market  house  company 

Meat,  fresh,  and  flsh  dealer: 

Retail 

Wholesale 

Menagerie,  one-tent  exhibition 

Each  additional  tent 

Mercliants,  not  classified: 

Retail 

Wholesale 

Milk  and  cream  dealer  or  vender: 

Retail 

Wliolesale 

Motor  bus  driver 

Moving-picture  theater 

Pawnbroker 

Poles,  telegraph,  telephone,  electric  light,  or  rail- 
way company,  each 

Real  "estate  agent 

Restaurant 

Shooting  gallery 

Skating  rink 

Sol  icitor,  orders  by  samples  or  otherwise 

Stationer: 

Retail 

Wholesale 

Steam^heating  company 

Street  railway 

Telegraph  or  telephone  company 

Theater,  opera  or  concert 

UndertaJcer 

Vehicles: 

Carriage,  omnibus,  hack,  wagon,  cart,  dray, 
etc.,  rate  based  on  number  ofhorses 

Automobile  or  other  mechanically  propelled 

vehicle 

Water  company 


1  year. . . 
1  year... 

1  year 

1  month. 

1  year 

1  year. . . 


1  year. 
1  year. 
1  year. 


lyear. 
1  year. 
1  year. 
1  year. 

lyear.. 
1  year. 
1  year. 
1  year. , 

1  year. . 
1  year., 
1  year. 
1  year. 
1  year. 

1  year. , 
1  year., 
1  year. , 
1  year. , 

1  year. 
1  year. 

1  year. , 
1  year. 

1  year., 

1  year. . 

1  year.. 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year.. 

1  year.. 
1  year. . 
1  year. . 
1  year. . 

1  year., 
1  year.. 

1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year. . 

1  year. , 
1  year. . 
1  year. , 
1  year.. 
1  year. . 
1  year. . 

1  year.. 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year. . 
1  year.. 


1  year. 

I  year. 
1  year.. 


JOHNSTOWN. 


Agent: 

Insurance,  each  company 

Real  estate,  rate  based  on  annual  sales.. 
Amusements: 

Circus,  rate  based  on  number  of  rings. . . 

Concert 


$20.00-$50.00 

5.00 

4.00 

200. 00 

(') 

10.00 

10.00 

5.00 

100.00 

100.00 
25.00 


100.00 

100.00 

4.00 


25.00 
100.00 


(3) 


2.00 

8.00 
4.00 
25. 00 
5.00 

(') 
10. 00-30. 00 
10.00 


100. 00 

4.00 
20.00 
100.00 
25.00 


P) 


4.00 

20.00 

1.00 

50.00 

100.00 


.10 


10.00 
100. 00 
100. 00 


100. 00 


(') 


100. 00 
100.00 


m 


2.00-4.00 


5.00 
100.00 


1  year 

1  year 

1  day 

1  performance 


S5.00 
15.  OO-IOO.  00 


100.00-200.00 
5.00 


J  One-fourth  of  1  cent  per  square  foot. 
•^  One-fifth  of  1  mill  on  each  SI  of  business,  plus  S2. 
9  One-tenth  of  1  mill  on  each  SI  of  business,  plus  $2. 
« Three  per  cent  of  gross  receipts,  or  S50  per  car. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


JOHNSTOWN— Continued. 


A  musements — Continued . 

Menagerie 

Opera  house,  or  theater,  rate  based  on  seating 

capacity 

,  Show 

Not  specified 

Auctioneer , 

Automobile  garage , 

Automobile  truck ,  or  ta.xicab,  rate  based  on  tonnage. 

Billiards,  pool,  and  bagatelle,  each  table 

Book  agent  or  canvasser 

Bowling,  each  alley 

Broker , 

Carriage,  1  and  2  horse , 

Cart 

Contractor,  rate  based  on  annual  contracts 

Electric  light,  heating,  power,  or  gas  company  or 

agency 

Grain  dealer  or  merchant,  handling  fruits,  vege- 
tables, grain,  feed,  hay,  etc.,  by  carloads 

Selling  same  from  car 

Hack,  wagon,  or  dray,  rate  based  on  number  of 

.    horses 

Hawker  or  peddler 

Installment  sale  or  lease 

Junlt  dealer,  rate  based  on  annual  sales 

Livery  stable 

Market  house  company 

Merchant: 

Retail,  rate  based  on  annual  sales 

Soliciting  orders  from  samples 

Wholesale,  rate  based  on  annual  sales 

Pawnbroker 

Restaurant 

Shooting  gallery 

Skating  rink 

Street  railway  company,  each  car 

Telephone  company 

Undertaker 

Water  company 


1  day. 

1  year 
1  day. 
1  day. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 

1  year 
1  year 

lyear 
1  year 
1  year 
1  year, 
1  year 
1  year, 

1  year 
1  year, 
1  year 
1  year, 
1  year 
1  year 
1  year, 
1  year 
1  year 
1  year, 
1  year. 


S25.00 

50.  OO-IOO.  00 

50.00 

5.00 

100.00 

25.00 

10.00-20.00 

20.00 

10.00 

25.00 

100.00 

1. 00-2.  00 

2.50 

15. 00-100. 00 

100.00 

50.00 
100.00 

5. 00-15.  OO 

35.00 

100.00 

15. 00-50. 00 

10.00 

50.00 

5.  OO-IOO.  00 

25.00 

2,5.00-100.00 

100.00 
10.00 
50. 00 
50.00 
50.00 

100.00 
25.00 

100.00 


LANCASTER. 


Boxing  show 

Circus,  rate  based  on  admission  charge 

Milk  dealer,  each  wagon 

Milk  store 

Pawnbroker 

Street  car,  each 

Telegraph,  telephone,  or  street  railway  poles,  each. 

Theater  and  moving-picture  show 

Transient  moving-picture  show,  lecture,  exhibition 
or  indoor  carnival 


1  day 

Iday 

Each  addi- 
tional day. . . 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  performance. 

Each  addi- 
tional per- 
formance  


JS.OO 
5.00-25.00 

1.  0O-5. 00 

1.00 

1.00 

50.00 

5.00 

.50 

75.00 

5.00 


McKEESPORT. 


Amusements,  athletic  shows,  and  nickelodeons 

Circus 

Junk  dealer: 

1-horse  cart 

2-horse  cart 

Pushcart  or  pack 

Shop 

Motor  bus: 

Driver 

Owner 

Pawnbroker 

Peddler: 

Foot 

l-horse  wagon 

2-horse  wagon 

Pole,  telephone,  etc.,  each 

Sign: 

Extending 

Flat 

Street-railway  car 

Transient  photographer 


1  month 
Iday... 

1  year... 
1  year. . . 
1  year... 
1  year... 

1  year. . . 
1  year. . . 
1  year... 

1  year... 
1  year... 
1  year... 
lyear... 

1  year. . . 
lyear... 
1  year. . . 
1  day. . - 


$10.00 
50.00 

2.00 
3.00 
1.00 
5.00 

2.00 

15.00 

100.00 

15.00 

35.00 

45.00 

.30 

2.00 

LOO 

50.00 

3.00 


NEW  CASTLE. 


Auctioneer 

Billiard  or  other  gaming  table,  each 

Bowling,  each  alley 

Cable,  each  mile 

Carriage  or  omnibus  lor  hire,  rate  based  on  number 

ofhorses 

Circus: 

60-eent,  without  animal  exliibition 

25-oent,  with  animal  exhibition 

Menagerie  and  trained-animal,  combined , 

Menagerie  or  trained-animal,  charging  a  dilf  eren  t 
rate  than  speciiicd  above 


1  year. 
1  year. 
1  year. 
1  year. 

1  year. 

1  day.. 
1  day.. 
1  day . . 

1  day . . 


$15.00 
5.00 
10.00 
1.00 

4. 00-  5. 00 

60.00 
25.00 
50.00 


(') 


'  One  dollar  for  each  cent  of  admission  charged,  minimum  $25. 


SPECIFIED  SOURCES  OF  REVENUE— PENNSYLVANIA. 


115 


KIND  OF  BUSINESS   UCBNSED. 


[*oriod. 


License  rate. 


NEW  CASTLE— Continued. 


Concert 

Contractor,  rate  based  on  amount  of  annual  contracts 

Electric  light,  heat,  or  power 

Gas  liRhting 

nackman,  itinerant 

Uuckstcr  (ir  peddler,  rate  based  on  value  of  stock . . . 

With  Imrseand  wagon, additional 

Ice  dealer,  rate  based  on  amount  of  business,  $1,000 
to  SB.OOO 

Eacli  additional  Sl.OOO 

Installment-plan  merchant 

Insurance  agent 

Livery  stalile,  each  horse  kept  for  hire 

Meat  peddler 

Merchant  or  dealer  not  elsewhere  specified,  rate 

based  on  amount  of  aimual  sales 

Moving  picture  or  tlieatorium,  rate  based  on  seating 
capacity 

With  vaudeville 

Natural  gaslighting  and  heating 

Pawnbroker.'. T 

Plumber: 

Journeyman — 

O riginal  license 

Renewal 

Master- 
Original  license 

Renewal 

Poles  for  wires,  each 

Public  ex,hibition  not  otherwise  specified 

Real  estate  agents,  rates  based  on  amount  of  busi- 
ness   

Restaurant,  rate  based  on  amountof  business, $1,000 
to  $2,000 

Each  additional  $1,000 

Shooting  gallery 

Show: 

50-cent 

23-cent 

10-cent 

Other 

Skating  rink 

Solicitor,  selling  goods  on  invoice 

Steam  heat mg  company  or  agency 

Street  peddler: 

Foot 

Handcart 

Horse  or  other  vehicle 

Street  railway,  each  car  or  trailer 

Theater  or  opera  liouse 

Theater,  vaudeville,  or  like  performance 

Water  company  or  agency 

Wire,  each  mile 


1  performance 

1  year 

1  year 

1  year 

1  year 

1  year 

I  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyoar 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

1  day 

1  day 

1  day 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


NORRISTOWN. 


Billposting 

Circular  distributor 

Circus  parade,  each 

Junk  dealer 

Loan  agency 

Merry-go-ro\md 

Pawnbroker 

Penny  arcade,  Edisonian,  or  other  kindred  amuse- 
ments   

Theater  or  moving  picture,  rate  based  on  seating 
capacity 

Vender,  hokey-pokey ,  icecream,  lemonade,  peanuts, 
toy  balloons,  and  other  kindred  articles 


PHILADELPHIA. 


Amusement  house... 

Baby  farm 

Baggage  wagon 

Burglar  alarm 

Cesspool,  each  well . 
Elevator: 

Original  license.. 

Renewal 

Engineer: 

Original  license.. 

Renewal 

Jitney 

Lodging  house 

Meat 


Milk. 

Motion  pictures: 

House 

O  perator 

Pawnbroker,  rate  based  on  amount  of  business. 
Pole  for  wires 


Rooming  house 

Street  car,  one  line 

Tenement  house,  each  apartment.. 
Ticker,  electrical 


1  year. 
1  year., 
1  year. . 
1  year., 
1  year. , 

1  year. , 
1  year. , 

1  year. . 
1  year., 
1  year. , 
1  year, , 
1  year. 
1  year. 


$.1.00 

3. 00-20. 00 

U.'i.  00 

50.00 

5.00 

7.00-20.00 

1.40-4.00 

2.00-7.00 

1.00 

20.00 

10.00 

2.00 

20.00 

2.00-95.00 

20.00-35.00 

-30.00-50.00 

95.00 

10.00 


1.00 
.25 

S.OO 

1.00 

.25 

5.00 

5.00-25.00 

2.00-«.00 
2.00 
10.00 

50.00 
25.00 
10.00 


('). 


25.00 
20.00 
25.00 

8.00 
10.00 
20.00 
30.00 
60.00 
20.00 
95.00 
.25 


1  year, 
1  year, 
Iday. 
1  year, 
1  year, 
1  year, 
1  year, 

1  year, 

lyear. 

1  year 


$10,00 
10.00 
25.00 
10.00 

100.00 
5.00 
25.00 

10.00 

75.00-150.00 


1  year 

1  year 

1  year 

1  year 

Each      addi- 
tional year. 

1  year 

1  year 

1  year 

1  year 


$25.00 

1.00 

1.00 

2.00 

.50 

1.00 
.25 

3.00 
1.00 
50.00 
2.00 
2.00 
1.00 

100.00 

5.00 

100.00-300.00 

5.00 

1.00 
2.00 
50.00 
.50 
5.00 


KINP   or   I1USINES.S  LICENSED. 


Period. 


License  rate. 


PHILADELPHIA— Continued. 


Vender: 

Motor  vehicle 

1  horse 

2  horses 

Pushcart 

Wire: 

Telegraph  or  telephone,  each  mile 
Light  and  power,  each  mile 


1  year 
1  year 
1  year 
1  year 

1  year 
lycar. 


PITTSBURGH. 


Amusement,  not  otherwise  provided  for,  rate  based 

on  admission  eh,irge  and  seating  capacity 

Billposting 

Circus,  feats  of  horsemanship,  Wild  West  show,  and 
similar  e.xhibitions,  rate  based  on  seating  capacity. 

Edisonian  and  penny  arcade 

Engineer 

Explosives: 

Ammunition- 
Retail  

Wholesale 

Blasting  powder,  storage  and  sale 

Druggist,  to  sell  wholesale 

Dyemg  and  cleaning  establishment 

Fireworks,  storage  or  selling  v/holesale 

Gtmpowder— 

Retail 

WTiolesale 

Petroleuni — 

Refining 

Storage  of,  station,  etc 

Turpentine  and  other  burning  or  explosive  fluid- 
Retail  

Storage  or  wholesale 

Junk  dealer 

Lodging  house 

Merry-go-round 

Milk  dealer 

Moving-picture  show,  theater,  opera  bouse,  vaude- 
ville house,  nickelodeon,  and  similar  places,  rate 
based  on  seating  capacity  and  admission  charge . . 

Pawnbroker 

Picture  machine  operator: 

Original  license 

Renewal 

Plumber: 

Journeyman- 
Original  license 

Renewal 

Master- 
Original  license 

Renewal 

Pool  or  billiard  table 

Public  ball  park,  rate  based  on  capacity  and  admis- 
sion charge 

Public  dance  hall,  rate  based  on  square  feet  of  floor 

space 

Single  public  dance 

Private  dance  and  dancing  school,  rate  based  on 

square  feet  of  floor  space  and  attendance 

Roof  garden,  rate  based  on  admission  charge , 

Shooting  gallery 

Skating  rink,  rate  based  on  square  feet  of  floor 

space 

Slot  machine , 

Steam  riding  gallery , 

Summer  garden,  rate  based  on  admission  charge — 

Transient  retail  merchant 

Vehicles: 
Hack— 

2-horse 

Each  additional  horse 

Oimiibus- 

2-horse 

4-horse  or  more 

Vender: 

Foot 

1  horse 

2  horses 


1  day.. 
1  year. 


1  day 

1  month., 
1  year 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 


1  year 

1  year 

1  year 

1  year 

1  month, 
lyear 


1  month., 
1  year 


1  year. 
1  year. 


1  year. 
1  year. 


1  year — 

1  year 

1  monflh., 

1  month.. 


1  year 

1  month. 


1  year 

1  month.. 
1  month.. 

1  month.. 

1  year 

1  month.. 
1  month.. 
1  month.. 


1  year. 
1  year. 

1  year. 
1  year. 

1  year. 
1  year. 
1  year. 


READING. 


I  One  dollar  for  each  cent  of  admission  charged,  minimum  $10. 


Auctioneer 

Billiards  and  pool,  each  table 

Bowling,  each  alley 

Cesspool , 

Circus  or  menagerie 

Concert  or  show  place 

E.xhibition,   not   otherwise  specified,   except   for 

religious,  educational,  or  charitable  purposes 

Express  company 

Garage  company 

Gas,  or  electric  light  and  power  company 

Market-house  company 

Meat  and  milk 

Moving-picture  show 

Opera  house  or  theater '. 

Pawnbroker 

Plumber 


$38.00 

18.00 

22.80 

6.00 

2.80 
8.00 


$1.00-$2.00 
50.00 

10.00-400.00 
5.00 
1.00 


2.00 
10.00 
10.00 
20.00 
10.00 
50.00 

8.00 
25.00 

100.00 
10.00 

3.00 
10.00 

5.00 

2.00 
50.00 

1.00 


10.00-50.00 
200.00 


5.00 
1. 00 


.50 
.25 

5.00 
1.00 
.25 

100.00-1,200.00 

50. 00-100. 00 
5. 00-10. 00 

25. 00-50. 00 

25.00 

.50 

5.00-100.00 

1.00 

50.00 

25.00 

200.00 


7.00 
.50 

5.00 
10.00 

10.00 
35.00 
50.00 


lyear. 
1  year. 
1  year. 
1  year, 
1  year, 
lyear. 

lyear, 
lyear. 
1  year. 
1  year. 
1  year, 
lyear, 
1  year. 
1  year, 
1  year. 
1  year. 


$10.00 
8.00 
5.0O 
25.00 
100.00 
50.00 

10.00 
50.00 
10.00 

100.00 

100.00 
10.00 
50.00 

100.00 

25.00 

1.00 


116 


SPECIFIED  SOURCES  OF  REVENUE— PENNSYLVANIA. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


BEADING— Continued. 


Pole,  each 

Sltating  riiik_ 

Street  car,  each 

Telegraph,  telephone,  or  steam-beating  company 
Vehicles  for  hire' 

Motor 

Omnibus 

Other,  horse-dravm 


1  year, 
1  year 
1  year, 
1  year. 

1  year, 
1  year, 
1  year. 


SCRANTON. 


Amusements; 

Air  gun.  ring  game, shooting  gallery,  and  mov- 
ing pictures 

Aninial  show,  merry-go-round,  razzle-dazzfe , 
and  freak  show 

Traveling  minstrels  ortbeaters,  company  using 

unlicensed  hall 

Billposter 

Circular  distributor 

Circus ,  rate  based  on  admission  charge 

Dance  hall 

E.xplosives; 

Consumer 

Retail 

Wholesale 

Pawnbroker 

Peddler: 

Foot 

Wagon 

Plumber: 

Journeyman 

Master 

Pole,  for  wires 

Scavenger 

Stationary  engineer 

Temporary  dealer 

Theater 

Transient  merchant 


WILKES-BARRE. 


Arcade 

Auctioneer 

Automobile  for  hire 

Billposting 

Bowling  alley 

Broker: 

Grain 

Stock 

Cab 

Carnival 

Circus 

Circus,  street  parade  when  show  is  outside  city 

Coaches 

Contractor: 

Original  license 

Renewal 

Dance  hall 

Express  company 

Express  wagon: 

1-horse 

2-horse 

Garage,  rate  based  on  number  of  oars 

Gas  supply  tank 

Huckster 

Ice-cream  dealer 

Insurance  agent 

Jitney,  rate  based  on  seating  capacity 

Junk: 

Collector 

Yard 

Lunch  wagon 

Market  house 

Meat  dealer: 

Selling  from  railroad  cars 

\Vholesale 

Merry-go-round 

Messenger  company 

Milk 

Moving-picture  operator 

Museum 

Music,  street  piano 

Pawnbroker 

Peddler 

Pipe  mains: 

Gas,  per  mile 

Steam,  perinile 

Water,  per  mile 

Pole — telephone,  etc.,  each 

Pool  and  billiards,  each  table 

Plumber: 

Journeyman - . 

Master 

Real  estate  dealer 

Roller  rink 

Shoe-shine  parlor 

Side  show 


$0.15 
50.00 
10.00 
50.00 

2.00 
2.00 
1.00 


1  year... 
1  month, 

1  day 

1  year... 
1  year... 

1  day 

1  year... 

1  year. . . 
I  year. . . 
1  year... 
1  year. . . 

1  year... 
lyear... 

1  year... 
1  year. . . 
1  year... 
1  year... 
lyear... 
1  month 
lyear... 
lyear... 


S35.00 

10.00 

5.00 

50.00 

.50 

50.00-150.00 

25.00 

.50 

2.00 

15.00 

100.00 

10.00 
15.00 

.25 

1.00 

.50 

25. 00 

3.00 

10.00 

2:10  no 

200.00 


1  year... 
1  year. . . 
1  year. , . 
1  year. . . 
1  year... 

1  year. . . 
1  year. . . 
lyear... 
1  week. . 

1  day 

Iday.... 
1  year. . . 

1  year. . . 
1  year... 
1  year. . . 
lyear... 

1  year. . . 
1  year . . . 
lyear... 
lyear... 
1  month. 
1  year... 
1  year. . . 
lyear... 

1  year. . . 
1  year... 
1  year... 
1  year... 

1  month, 
1  year. . . 
1  week. . 
lyear... 
1  year. . . 
1  year. . . 
1  week . . 
1  month, 
lyear... 
1  year. . . 
1  month. 

1  year. . . 
1  year. . . 
1  year. . . 
1  year... 
1  year... 

1  year. . . 
1  year. . . 
1  year. . . 
1  year... 
1  year. . . 
1  day 


S50.00 
25. 00 
10.00 
50.00 
5.00 

25.00 
50.00 

1.25 
25.00 
75.00 
60.00 

2.50 

15.00 

2.00 

10.00 

100.00 

1.25 

2  50 

12.50-50!00 

25.00 

2.50 

25.00 

5.00 

10.00-50.00 

10.00 
25.00 
25.00 
100. 00 

8.00 
50.00 
25.00 
25.00 

1.00 

.25 

10.00 

2.50 
100. 00 
2.5.00 

2.00 

10.00 
25.00 

5.00 
.25 

2.50 

.58 

1.00 

15.00 

50.00 

10.00 

5.00 


KIND  OF  BUSINESS  LICENSED. 


Period.         License  rate. 


WILKES-BARRE— Continued. 


Slaughterhouse 

Street  car,  each 

Taxicab 

Theater  and  moving  pictures,  rate  based  on  seating 

capai-ity 

Transient  merchant 

Wire,  per  mile 


1  year... 
1  year... 
1  year.,. 

1  year... 
I  month 
1  year... 


S50. 00 
50.00 
10.00 

50.00-100.00 

200.  00 

1.00 


WILLIAMSPORT. 


Auctioneer 

.'Vutomobile,  rate  based  on  passenger  capacity 

Banker 

Billposter 

Bowling,  eaijli  alley 

Broker 

Cart,  1-horse 

Circus 

Contractor _ . 

Corporation 

Dog  and  pony  show,  rate  based  on  admission  charge 

Dray,  rate  based  on  number  of  horses 

Express  company 

Gas  mains,  each  ibile 

Garage 

Hack,  rate  based  on  number  of  horses 

Heat  mains,  each  mile 

Ice,  each  wagon 

Installment  house 

Junk  peddler 

Livery  stable 

Lunch  wagon 

Merchant 

Moving-picture  exhibition 

Omnibus,  5  passenger 

Pawnbroker , 

Peddler 

Penny  arcade 

Plumber; 

Journeyman 

Master 

Pole,  for  wires 

Pool,  each  table 

Real  estate 

Restaurant 

Side  show 

Shoe-sliining  shop 

Shooting  gallery 

Show, not  otherwise  licensed 

Skating  rink 

Sohcitor 

Street  railway  car,  each 

Theater  and  vaudeville,  rate  based  en  seating  ca- 
pacity  

Water  mains,  each  mile 


lyear 

lyear 

lyear 

lyear 

1  year 

1  year 

lyear 

Iday 

1  year 

1  year 

1  day 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

lyear 

1  S'car 

1  day 

1  year 

1  year 

Iday 

Each      addi- 
tional day.. 

1  year 

lyear 

1  year 

1  year 

1  year 


S25. 00 
5. 00-10. 00 
50.00 
50.00 
10.00 
50.00 
2.50 
50.00 

100. 00 

15. 00-25.  00 

5.00-10.00 

100. 00 

5.00 

10.00 

3.00-5.00 

10.00 

10.00 

25.00 

10.60 

10.00 

50.00 

100.00 
5.00 
50.00 
25.00 
10.00 

0.25 
1.00 
0.25 
1.5. 00 
10.00 
0) 

5.00 
5.00 
15.00 
5.00 

2.00 
50.00 
50.00 
50.00 

75. 00-100.  00 
5.00 


YORK. 


Billiards  or  pool: 

1  table 

Each  additional  table 

Bottler 

Bowling  alley 

Broker  and  banker 

Circus 

Ice  and  coal  dealer,  each  wagon,  rate  based  on  num- 
ber of  horses 

Installment  dealer 

Livery  stable 

Market 

Mercantile,  rate  based  on  amount  of  business 

Opera  house,  rate  based  on  seating  capacity 

Pawnbroker 

Peddler 

Pole. 


Plumber: 

Journeyman 

Master 

Restaiu^ant 

Sohcitor 

Vehicle,  rate  based  on  number  of  horses . 


1  year, 
lyear. 
1  year. 
1  year. 
1  year. 
1  day. . 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
Iday.. 
1  year. 

1  year, 
lyear. 
1  year. 
1  year. 
1  year. , 


55.00 

2.50 

2.5.00 

10.00 

100.  00 

150.00 

3. 00-5. 00 

25.00 

20.00 

25.00 

5. 00-00.  00 

10.00-100.00 

50.00 

1.00 

.10-.  50 

.25 
1.00 
10.00 

10.00 

1. 00-2. 00 


1  One  and  one-half  per  cent  of  gross  business. 
-  ®ne  per  cent  of  gross  business. 

3. — General  license  taxes. 

In  Pittsburgh,  general  license  taxes  on  vehicles  are  imposed  as 
follows:  Bicycle,  tandem,  or  tricycle,  50  cents  per  year;  wagon, 
cart,  or  private  carriage,  according  to  the  number  of  horses,  from 
$Z  to  .^5  per  year. 


SPECIFIED  SOURCES  OF  REVENUE— RHODE  ISLAND 

4. — License  taxes  on  dogs. 


117 


In  PemiHylvaiiia  cities  tlie  annual  liceiee  tax  on  each  dog  m  iis 
follows: 

Male  ami  female;  Philadelphia,  25  cents;  Reading,  50  cents; 
Allentown,  Altoona,  Erie,  and  Williamsport, $1 ;  Wilkcs-Barre,  $2.50. 


Male:  McKeesport,  50  cents;  Chester,  Kaston,  Johnstown,  Xew 
Castle,  Pittsburgh,  and  York,  $1;  Uarrisburg  and  Scranton, 
$1.50. 

Female:  McKeesport,  $1;  Easton,  Harrisburg,  Johnstown,  Xew 
Castle,  and  York,  $2;  ('heater,  Pittsburgh,  and  Scranton,  $:t. 


RHODE  ISLAND. 


1. — Special  assessments. 
a. — For  public  iinproveinents. 

Special  assessments  are  levied  upon  benefited  property  for  the 
entire  cost  of  sidewalk  construction  in  Providence  and  for  one-half 
of  such  cost  in  Pawtucket. 

In  Providence  special  assessments  are  levied  at  a  fiat  rate  of  75 
cents  per  linear  foot  for  straight  curbs  and  $1  per  linear  foot  for 
circular  ciubs.  In  Pawtucket  and  Woonsocket  assessments  are 
made  for  the  cost  of  the  curbs  and  other  materials,  the  cost  of  labor 
being  paid  from  the  general  city  treasury. 

Providence  levies  special  assessments  for  lateral  sewers  at  the 
rate  of  60  cents  per  front  foot  and  1  cent  for  each  square  foot  of 
area,  not  exceeding  150  feet  distant  from  and  parallel  with  the 
street  line.  Woonsocket  lays  an  assessment  of  75  per  cent  of  the 
costs  of  both  trunk  and  lateral  sewers  on  the  benefited  property 
and  Pawtucket  an  assessment  of  from  35  per  cent  to  45  per  cent 
of  the  cost  of  construction. 

I. — For  public  services. 

No  special  assessments  are  levied  for  public  services. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issvs  of  liceiisc. 

In  all  Rhode  Island  cities  auction  sales  aie  taxed  one-tenth  of  1 
per  cent  of  the  proceeds,  and  87.5  per  cent  of  this  amount  is  re- 
mitted direct  to  the  State  by  the  auctioneers  conducting  the  sales. 
and  12.5  per  cent  is  paid  into  the  city  treasury. 

6. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rate  of  tax  imposed  for  the  period 
specified. 


KIND  OF  BUSINESS  LICENSED. 


Period.  License  rate. 


NEWPOKT. 


Billiards  or  pool; 

Itablo 

Each  additional  table 

Bowling,  each  alley 

Dance  hull 

Entertainment  in  theater  or  hall. 
Exlubition  olboxing  or  wrestling 
Express  wagon 

Driver 

Hackney: 

Automobile 

Driver 

Carriage 

Driver 

Intelligence  ofQee 

Junk: 

(.Jatherer 

Shop  keeper 

Pawnbroker 

Peddler 

Shooting  gallery 

Sunday  sales  of  certain  articles . . . 

Tavern 

Victualing  bouse 


1  year... 
1  year... 
1  year... 
1  ses.sion 
1  session 
1  year... 
1  year... 
1  year... 

1  year. . . 
1  year. . . 
lyear... 

1  year. . . 
1  year. . . 

1  year... 
1  year... 
1  year... 
lyear... 
1  year... 
1  year... 
1  year. . . 
lyear... 


$25.00 
15.00 
10.00 
1.00 
1.00 
5.00 
1.00 
.50 

5.00 
2.00 
1.25 
.50 
1.00 

5.00 

25.00 

60.00 

S.OO 

5.00 

5.00 

25.00 

8.00 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rat«. 


PAWTUCKET. 


Auctioneer 

Billiards  or  pool; 

Each  table  in  saloon. 

Not  in  saloon 

Bowling,  each  alley 

ChautTeiir 

Detective 

Entertaiiuncnt 


Explosives 

Express 

Fireworks 

Intelligence  office 

Junk  dealer: 

Retail 

Wholesale 

Motor  omnibus,  each  passenger  seat: 

If  elsewhere  licensed 

Not  elsewhere  licensed 

Mo\ing-picture  machine  operator 

Night  soil 

Pawnbroker 

Plumbing 

Secondhand  dealer: 

Retail 

Wholesale 

Shooting  gallery 

Street  peddler 

Tavern; 

Food  and  lodging — 

With  liquor  license 

Without  liquor  license 

Lodging  only 

Victualing  house: 

With  liquor  license 

Without  liquor  license- 
Open  on  Sundays 

Not  open  on  Sundays 


lyear. 


1  year 

lyear 

1  year 

lyear 

1  year 

1  entertain- 
ment  

1  year 

1  year 

1  year 

1  year 


1  year, 
lyear. 


1  year 

1  year 

lyear 

1  year 

1  year 

Not  limited . 


1  year. 
1  year. 
1  year. 
1  vear. 


1  year. 
1  year. 
1  year., 

1  year. . 

1  year.. 
1  year.. 


PROVIDENCE. 


.\uctioneer 

BiJUards.  pool,  or  bagatelle: 

Ital.le 

Each  additional  table 

Bowling,  each  alley 

Dance 

Exhibition  or  show 

Fireworks  dealer 

Gunpowder; 

Original  license 

Renewal 

Hackney: 

Power 

Horse-drawn , 

Driver 

Hawker  or  ped'iler 

Intelligence  office: 

First  class , 

Second  class 

Third  class 

Junk: 

Foundryman 

Gatherer 

Shop 

Kennel,  dog  breeder 

Lodging  house 

Lunch  cart 

Motor  omnibus,  each  passenger  seat . . . 

Driver 

Moving-picture  machine  operator 

Pawnbroker 

Police  constable: 

With  power  to  serve  civil  writ 

Without  power  to  servo  civil  writ. 

Private  detective 

Public  administrator 

Removal  of  night  soil 

Removal  of  doLid  animals 

Secondhand  dealer 


2  years. 


lyear 

lyear 

1  year 

1  series 

1  performance 
lyear 


lyear.. 
1  year. . 

lyear.. 
lyear.. 
lyear.. 
1  year.. 

1  year. . 
1  year. . 
1  year.. 

1  year., 
lyear.. 
1  year. . 
1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year., 
lyear.. 
lyear.. 

lyear.. 

1  year. . 
lyear.. 

2  years, 
lyear.. 
1  year. . 
lyear.. 


S15.00 

M.OO 

TS.OO 

5.00 

1.00 

10.00 

1.00 
5.00 
1.00 

5.00 
5.00 

5.00 
25.00 

3.00 
5.00 
1.00 
5.00 
100.00 
5.00 

5.00 
25.00 
5.00 
5.00 


50.00 
25.00 
5.00 

36.00 

25.00 

15.  eo 


$100.00 

25.00 
15.00 
10.00 
1.00 
1.00 
2.00 

5.00 
1.00 

2.00 

1.00 

.50 

5.00 

40.00 

20.00 

2.00 

5.00 

.■i.OO 

40.00 

10.00 

5.00 

25.00 

5.00 

1.00 

I.OO 

100.00 

ii.OO 
1.00 

2.5.00 

10.00 
1.00 

50.00 
5.00 


118 


SPECIFIED  SOURCES  OF  REVENUE— SOUTH  CAROLINA. 


KIND  OF  BUSINESS  LICENSED. 


PROVIDENCE— Continued. 


Shooting  gallery 

Special  constable  under  dog  law . . 

Sunday  concert 

Sunday  sales: 

Soda  water,  candy,  cigars,  etc 
Stirveyor  of: 

Cotton 

Lumber 

Wood 

Tavern: 

First  class 

Second  class 

Victualing  house: 

First  class 

Second  class 

Wagon,  truck  or  express 

Weigher  of  merchandise 


WOONSOCKET. 


Billiards  or  pool,  each  table 

Bowling,  each  alley 

Cesspool  cart 

Constable 

Entertainment 

Fireworks 


Period.  License  rate. 


1  year... 
1  year. . . 
1  concert 

1  year. . . 

2  years . . 
2  years,. 
2  years. - 

1  year... 
1  year. . . 

lyear... 
1  year... 

1  year... 

2  years.. 


1  year 

1  year 

1  year 

1  year 

1  entertain 

ment 

1  year 


$10. 00 
5.00 
5.00 


2.00 
4.00 
2.00 

300. 00 
100.00 

200.00 
10.00 
1.00 
2.00 


$10. 00 
10.00 
10.00 
3.00 

1.00 

5.00 


KIND  OF  BUSINESS  LICENSED. 


Period.         License  rate. 


WOONSOCKET— Continued. 


InteiUgence  office 

Junk  dealer: 

Retail 

Wholesale 

Milk  dealer 

Moving-picture  exhibition. 

Pawn  shop 

Peddler 

Secondhand  dealer 

Skating  rink 

Tavern  or  victualing  house 

First  class 

Second  class 

Third  class 


1  year 

1  year 

1  year 

1  year 

1  exhibition 

1  year 

1  year 

Iday 

1  year 

1  session 

lyear 

1  year 

1  year 


S5.00 

5.00 

25.00 

.2,5 

1.00 
50.00 

5.00 

1.00 
10.00 

1.00 

150.00 
25.00 
6.00 


3. — General  license  taxes. 
Providence  collects  §2  per  year  for  each  permit  to  carry  a  pistol. 

4. — License  taxes  on  dogs. 

Rhode  Island  cities  tax  each  male  dog  $1  per  year  and  each  female 
dog  $5  per  year. 


SOUTH  CAROLINA. 


1. — Special  assessments. 

a. — For  public  improvements. 

In  Charleston  and  Columbia  the  benefited  property  is  assessed 
with  two-thirds  and  one-half,  respectively,  of  the  cost  of  paving 
streets  and  sidewalks.  The  latter  rate  applies  also  to  paving  alleys 
in  Columbia.  In  addition  to  these,  in  Columbia,  when  curbs  are 
set  in  connection  with  either  street  or  sidewalk  paving,  their  cost 
ia  included  with  that  of  the  improvement  in  connection  with 
which  they  are  set. 

6. — For  public  services. 

Neither  city  performs  any  service  for  which  special  assessments 
are  levied. 

2. — Business  taxes  other  than  on  the   liquor  traffic. 

a. — Collected  without  issue  of  license. 

Each  city  receives  through  the  state  a  tax  of  1  per  cent  on  the 
gross  premiums  collected  by  fire  insurance  companies  licensed  to 
do  business  "within  the  state.  Insurance  companies  not  so  licensed 
can  place  insurance  in  the  state  only  through  insurance  brokers 
who  are  licensed  by  the  state  for  that  purpose.  A  tax  of  4  per  cent 
is  imposed  on  the  premiums  which  they  collect,  one-half  of  the 
amount  of  such  collections  in  each  city  being  returned  by  the 
state  to  the  city  where  collected  for  the  equal  benefit  of  the  city 
corporation  and  the  firemen's  insurance  and  inspection  fund. 

6. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  busi- 
ness licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


kind  of   BUSINESS  LICENSED. 


License  rate. 


CHARLESTON. 


Advertising  company  or  agency,  mutual  or  coupon 
system 

Advertising  matter,  distribution  of,  except  by  per- 
sons advertising  own  business 

Agency,  representing  nonresident  dealer  or  manu- 
facturer   

Architect 

Artificial  stone  factory 

Artist,  ambrot5T>ist  or  daguerreotypist 

Asbestos  factory 


1  year 

1  year 

1  year 
1  year 
1  year 
1  year 
lyear 


$50.00 

25.00 

2.5.00 
20.00 
10.00 
25.00 
75.00 


CHARLESTON— Continued. 


Attorney  at  law,  or  profession  not  otherwise  pro- 
vided for,  rate  based  on  gross  business 

Auctioneer , 

Automobiles: 

Agent  or  dealer 

For  hire  on  streets 

Garage,  for  care  or  repair 

Jitney,  each  seat  exclusive  of  driver , 

.\x1g  grease  factory 

Bag  factory,  paper 

Other  than  paper 

BagatelK\  each  table 

Bagging  factory 

Bakery,  steam 

Other  than  steam 

Agency  for  steam  bakery  and  cracker  factory . . 

Balloons,  street  dealer 

Bank,  state  or  savings,  rate  based  on  surplus  and 
undivided  profits 

Branch  conducted  hy  licensed  bank 

Banker,  otlier  than  bank 

Barber,  1  chair 

Each  additional  chair 

Barrel  factory,  hand  power 

Other  than  hand  power 

Basket  or  crate  factory,  other  than  hand  power 

Bicycle,  agent  or  dealer 

Agent  for,  or  dealer  in  bicycles  for  hire,  other 
than  regular  dealer 

Repairer 

Billposter,  including  painting  or  tacking  up  signs, 
etc 

Distributor  iu  connection  \vith  above 

Billiards  or  pool ,  each  table ( 

Blacksmith,  or  whcelright,  1  forge 

E:ich  additional  forge 

Boarding  iiouse,  rate  based  en  number  of  rooms. . . 
Book  and  pictures,  dealer  on  street  or  canvasser. . . 

Bootblack  stand 

Bowling,  each  alley 

Brick  factory 

Broom  factory 

Builder,  master  mechanic,  or  workman  of  any  trade 
not  elsewhere  specially  named,  rate  based  on 

numi  »cr  employed 

Building  and  loan  association 

Biu-glar  alarm  company  or  agency 

Cabinetmaker  whose  business  does  not  exceed  $1,000 

Candy  factory 

Cattle_,  sheep,  and  hog  dealer 

Chemist,  rate  based  on  gross  business 

Cigar  factory,  rate  based  on  nurabor  employed 

Circus  with  or  without  menagerie 

Menagerie 

Civil  engineer  or  surveyor 

Clothing  factory 

Club 

Coach,  carriage,  and  buggy  repairer 

Coal  or  other  fuel; 

Dealer,  yard,  or  importer,  or  sold  from  wharf, 

vessel .  or  railroad  car 

Branch  office  or  yard 


1  year. . . 
1  year... 

1  year. . . 
1  year. . . 
1  year. . . 
lyear... 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year. . . 
1  year... 
1  year. . . 
1  month 

1  year. . . 
1  year... 
1  year. . . 
1  year. . . 
1  year. . . 
lyear... 
1  year. . . 
1  year. . . 
1  year... 

1  year... 
1  year... 

1  year. . . 
1  year. . . 
1  year... 
1  year. . . 
1  year. . . 
1  year. . . 
1  year... 
1  year... 
1  year. . . 
1  year... 
1  year... 

1  year... 
1  year... 
1  year. . . 
1  year... 
1  year. . . 
1  year. . . 
1  year... 
lyear... 
1  day.... 
1  day..., 
1  year. . . 
1  year... 
lyear... 
1  year. . . 

1  year. . , 
lyear.. 


$5. 00-SV5. 00 
75.00 

25.00 

15. 0« 

50.00 

3.00 

5.00 

5.00 

200.00 

10.00 

400.00 

75.00 

25.00 

150.00 

5.00 

200. 00-500.  00 

200.00 

100.00 

5.0O 

2.  SO 

50.00 

75.00 

50.00 

25.00 

15.00 
10.00 

25.00 
50.00 
25.00 
10.00 

5.00 
10.00-100.00 

5.00 

5.00 
30.00 
10.00 

5.00 


25. 00-50.  00 

75.00 

25.00 

25.00 

15.00 

25.00 

5. 00-100.  00 

20. 00-lBO.  00 

500.00 

50.00 

20.00 

15.00 

200.00 

50.00 


100.00 

25.00 


SPECIFIED  SOURCES  OF  REVENUE— SOUTH  CAROLINA. 


119 


KIND  OF   BUSINESS  LICENSED. 


Period. 


License  rate. 


CHARLESTON— Continued. 


Coal  or  other  tuci— Continued. 

Dealer  from  cart  or  waRon  on  streets,  each  cart 

or  wagon,  e.xclusive  of  cart  1  iceuse 

Cookshop 

Concrete  piping  factory 

Contractor  or  firms  of  such,  rate  based  on  aggregate 

amount  of  annual  contracts 

Cotton: 

Brolter 

Buyer  or  packer  of  loose  cotton 

Press  company,  steam 

Tie  or  t ie  buckle  factory 

Pickery r 

Sea  island  or  long  staple,  dealer,  rate  based  on 

numl>cr  of  packages  t>ought  or  sold 

Upland,  dealer,  rate  based  on  number  of  bales 

bought  or  sold 

Cottonseed  oil  mill 

Creosote  or  f  emoline  company 

Dealer: 

Stock  never  exceeJing  S50  in  value 

Not  elsewhere  specially  iirovided  for,  rate  based 

on  annual  sales  up  to  .550,000 

On  each  add  it  ional  il  ,000 

Dentist,  rate  based  on  gross  business 

Dredging  company 

Dyehouse,  rate  based  on  business 

Electric  light  company 

Electrician 

Employment  or  information  bureau 

Empty  bags,  barrels,  crates,  old  bags,  etc.,  buying 

and  selling 

Engraver 

Express  company  or  agency 

Fair,  promenade,  concert,  party^  public  ball,  glass 

blowing,  opera,  minstrel,  vau  leville,  etc 

Ferryboat,  steam,  agency  or  company 

Fertilizer  material  or  chemical  broker 

Fertilizers,  cotton  seed,  kainite,  guano,  phosphate 
rock, marl, lime, orotherfertiIizermatenals,Lmpor- 
ter  and  dealer,  rate  based  on  number  of  tons  sold. . 

Fish  or  oyster  cannery 

Flour  mill 

Flour  mill,  sea  foam,  self-raising  or  prepared,  as 

special  business 

Foundry  and  machine  shop,  rate  based  on  gross 

business 

Fruit  and  peanut  stand  on  street 

FiUTiiture  factory 

Gas  company 

Grist  mill ,  horsepower 

Other  than  horsepower 

Harness  factory 

Hides,  tallow,  fur,  or  wool  dealer 

Horse,  mule,  or  cattle  dealer 

Transient 

Hotel,  rate  based  on  number  of  rooms 

Ice: 

Dealer,  in  streets  from  cart  or  w-agon,  each  cart 

or  wagon,  e.KClusive  of  cart  license 

Dealer  or  house 

Branch  house 

Factory 

Tee  cream,  dealer  or  saloon 

Insurance: 

Accilent, health, etc.,  with  one  office  or  agency 
In  city,  rate  based  on  gross  premiums,  includ- 
ing renewals,  up  to  S3, 000 

I'ach  additional  SI, 000  or  fraction  thereof. . . 
Fire,  first  $500  of  premiums  reported  by  local 

agents 

Each  additional SlOO  or  fraction  thereof. 

Life 

Marine,  with  one  ofBce  or  agency  In  city,  rate 
based  on  gross  premiums,  including  renew- 
als, first  $1000 

Marine,  etc.,  exceeding  SI  ,000 

Plate-glass,  first  $500  of  premiums  reported  by 

local  agents 

E  ach  add  it  iona  1  SI  ,000  cr  fraction  thereof . . . 
Solicitor  fori  ife  or  accident  comjiany  or  solicitor, 
si)ecial  agent,  or  adjuster  for  fire  or  other  com- 
pany   

Intoll  igence  office  or  shipping  master 

Iron  safes,  agent  or  dealer 

Junk,  retail 

^VhoIesaIe 

Laun  iry ,  steam 

Washing  and  ironing  house 

Lightering  company  or  agency 

Loan  cooperation  or  aid  association,  lending  money 
on  personal  securities  or  personal  property,  other 

than  stocks  and  bonds 

Locksmith  or  gunsmith 

Lumber  yard  or  pond 

Lumber  yard  or  company  with  pond  or  mill  outside 

city 

Marble  yard 

Marl  or'Umo  manufacturing  company  or  agency  — 

Mat  tress  factory 

Mear,fre3h,  sold  elsewhere  than  in  market 

Mercantile  agency.  Dun's,  Bradstreet's,  etc 


1  year.. 
1  year.. 
I  year. , 

1  year.. 

lyear., 
1  year.. 
1  year. . 
1  year. 
1  year. , 

1  year. , 

1  year. . 
1  year. , 
1  year.. 

1  year., 

1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year. . 

1  year. . 
1  year., 
1  year., 

1  day,., 
I  year., 
1  year.. 


1  year. . 
1  year.. 
1  year., 

1  year.. 


lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month.. 
1  year 


1  year. . 
1  year. . 
1  year. . 
1  year. , 
1  year.. 


1  year. , 
1  year. , 

1  year.. 
1  year. . 
lyear.. 


lyear., 
1  year.. 

1  year. , 
1  year.. 


1  year. , 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  year. 
1  year., 
1  year. 

1  year. 
1  year, 
lyear. 
1  year. 
1  year. 
1  year. 


$10.00 
20.00 
10.00 

5.0O-.5O.0O 

.'iO.OO 
75.00 
300. 00 
10.00 
75.00 

50.00-300.00 

.50. 00 -.500. 00 
200.00 
100.00 

5.00 

20.00-100.00 

.1.00 

5.00-100.00 

50.00 

10.00-20.00 

500.00 

10.00 

100.00 

25.00 

10.00 

500.00 

5.00 
150.00 
25.00 


200.00-6.50.00 
,50. 00 
50.00 

20.00 

76.00-150.00 
20.00 
25.00 
500.00 
10.00 
30.00 
15.00 
100.00 
50. 00 
2.5.00 

lO.OO-lOO.OO 


10.00 

150.00 

5.00 

100.00 

15.00 


75.00-150.00 
30.00 


(■) 


50.00 
5.00 


n 


75.00 


50.00 
5.00 


300.00 
100.00 
25.00 
50.00 
75.00 
75.00 
37.50 
200.00 


1,000.00 
10.00 
100.00 

60.00 
20.00 

100.00 
15.00 
75.00 

150.00 


1  Two  per  cent  of  the  amount  of  gross  premiums  collected  on  local  risks, 
s  One-half  of  1  per  cent  of  premiums  on  local  risks. 


KDTD  or  BUSINESS  UCENSED. 


Period.         License  rate. 


CHAKLESTON— Continued. 


Merchandise  broker,  or  dealerselUng  on  commission 

only,  except  cotton,  rice,  or  fertilizer 

Each  additional  member  of  firm  exceeding  two . 
Merry-go-round  or  flying  jenny: 

Steam ". 

Hand 

Metallic  goods  factory 

Milk,  rate  based  on  the  daily  average  number  of 

quarts  sold  annually,  per  quart 

Money  lender, secured  by  notes,  indorsements,  per- 
sonal security,  or  personal  property  other  than 
stocks  and  bonds,  or  branch  of ,  nr  a^e'nt  or  agency, 
for  the  collection  of  claims  of  such  money  lender, 

wherever  located,  each  of  them 

Motor  boat,  passenger  or  freight,  each  boat 

Moring  pictures,  rate  based  on  admission  charge. . . 
Operator , 


News  stand,  on  street 

Newspaper: 

Daily ,  morning 

Daily ,  afternoon 

Weekly 

Oil,  fuel  or  lubricating,  and  gasoUne  .wholesale  from 
veliicle  or  otherwise,  rate  based  on  amount  of 

bu.sines3 

Oil  refinery 

Optician,  itinerant  or  on  streets 

Organ  grinder  or  street  musician 

Painter 

Paper,  box,  and  envelope  factory 

Patent  medicine,  dealer  on  streets 

Pawnbroker 

Peddling  goods aroimd  city 

Photographer 

Phosphate  rock,  mining  or  manufacturing  company 

or  agency,  rate  based  on  gross  business 

Physician,  rate  based  on  gross  business 

Piano  factorv 

Piano  and  of  gan,  repairer  or  timer 

Plumber  and  gas  fitter,  employing  hands 

Not  employing  hands 

Poultry,  fish,  or  vegetables,  street  dealer 

Printing  ollice,  job 

Hand  power 

Publisher,  other  than  newspaper 

Railroad  company 

Rent  or  other  claim  collector 

Restaurant,  saloon,  or  cafS 

Rice: 

Broker 

Dealer , rate  based  on  number  of  barrels,  or  their 
equivalent,  bought  or  sold 

Mill,  rate  based  on  numlwr  of  barrels,  or  their 

equivalent,  milled 

Safe,iron,  agent  or  dealer 

Sash  and  blind  factory 

Sausage  factory,  hand 

Steam 

Saw  and  planing  mill 

Plaining  mill  alone 

Sa'.^TnilT  alone 

Secondhand  clothing,  retail 

Wholesale 

Sewing  machine,  agent  or  dealer 

Ship  broker ,  coa.?t\vise 

Shipyard,  marine  railway  or  slip 

Shirt  and  other  underwear  factory 

Shoe  fact  ory 

Shoemaker 

Shooting  gallery 

Show%  itinerant 

Minor  e?diibit.ion 

Shuttle  factory 

Skating  rink 

Soap  and  candle  factory 

Soda  water,  factory  or  "bottler 

Fountain 

Spice  or  coffee  mill 

Stable,  livery 

Steamboat  company  or  agency,  each  steamboat 

Steamship,  other  tlian  regular  line,  or  sailing  ressel, 

or  combined,  company  or  agency 

Stencil  culler 

Stevedore 

Lumber  and  crosstie  only 

Stockyard  for  feeding  cattle 

Street  railway  company 

Tailor,  merchant,  rate  based  on  number  hands 

employed 

Tailor  shop 

Telegraph  company  or  agency, on  intrastate, busi- 
ness at  city  otlice,  rate  based  on  grosareceipts 

Telephone,  company  or  agency .T .  . 

Terminal  warehouse,  companyor  agency.. 

T  heater,  opera  house ,  or  academy  of  music 

Ticket  agency,  railroad  or  steamship,  other  than 

authorized  agent  of  company 

Tinner 

Trading  stamp,  company  or  agency 

Upholsterer 

Undertaker,  rate  based  on  business 

Vaudeville  show,  admission  not  over  50  cents 


I  year, 
1  year 

1  year 
1  year 
1  year 

1  year 


1  year 

1  year 

1  year 

1  year 

Each  succeed- 
ing j'ear 

1  year 


1  year, 
lyear. 
lyear. 


lyear 

1  year 

linonth. 
1  month. 

lyear 

lyear 

1  week... 

1  year 

1  week . . . 
1  year 


1  year. , 
1  year., 
1  year., 
1  year., 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 
lyear. 
1  year. 
1  year. 
1  year. 


1  year, 
lyear. 


1  year. . 
1  year.. 
1  year. . 
lyear.. 
lyear.. 
1  year. . 
1  year.. 
1  year.. 
1  year. . 
1  year., 
lyear.. 
1  year.. 
lyear.. 
1  year., 
lyear.. 
lyear.. 
lyear.. 
1  week . 
Iweek. 
1  year . . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year., 
lyear.. 

lyear.. 

lyear.. 
1  year.. 
1  year.. 
1  year.. 
lyear.. 

1  year. . 
lyear.. 

lyear.. 
1  year.. 
1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year.. 
1  year., 
lyear.. 
1  year.. 


tzs.oo 

25.00 

60.00 
25.00 
25.00 

.10 


1,000.00 

75.00 

75.00-150.00 

6.00 

1.00 
10.00 

150.00 
75.00 
25.00 


1SO.OO-UXX).00 

200.00 

10.00 

10.00 

10.00 

20.00 

25.00 

500.00 

5.00 

25.00 

200.00-650.00 

5.00-100.00 

15.00 

10.00 

25.00 

15.00 

5.00 

50.00 

15.00 

100.00 

1,500.00 

25.00 

30.00 

25.00 

50.00-500.00 


100. 


00-500.00 
26.00 
40.00 

6.00 
15.00 
100.00 
60.00 
60.00 
35.00 
75.00 
40.00 
25.00 
50.00 
15.00 
25.00 

6.00 
50.00 
100.00 
25.00 
25.00 
50.00 
25.00 
26.60 
10.00 
20.00 
25.00 
50.00 

100.00 
10.00 
50.00 
25.00 
50.00 

750.00 

15.00-50.00 
6.00 

500.00-1,000.00 
700.00 

1,000.00 

200.00 

500.00 
10.00 

250.00 

10.00 

25.00-100.00 

200.00 


120 


SPECIFIED   SOURCES  OF  REVENUE— SOUTH  CAROLINA. 


KIND  OF  BVSmESS  LICENSED. 


Period. 


License  rate. 


CHARLESTON— Continued. 


Vegetable  and  fruit  cannery 

Vehicles,  horse-drawn: 

Buggy  or  carriage,  for  hire  on  streets,  1  or  2-horse 

respectively 

Owned  by  licensed  livery  stable,  lor  2-horse, 

respectively 

Cart,  truck,  or  wagon,  1  or  2-horse  respectively. 

Coach  or  omnibus,  2-horse 

Vinegar  or  picl^le  factory 

Warehouseman  or  wharfraan,  rate  based  on  gross 

receipts 

Watchmaker 

Water  works  company 

Willow  ware  and  basket  factory 

Wood: 

Dealer,  selling  from  stock  on  hand,  in  addition  to 

cart  license 

Sawyer,  by  macliincry 

Yard 


S50.00 


11.00-16.00 

10.00-15.00 

10.00-1.5.00 

15.00 

15. 00 

50.00-200.00 

10.00 

500. 00 

5.00 


15.00 
30.00 
30.00 


COLUMBIA. 


Accoimtant  or  audit  company, business  not  exceed- 
ing SI.OOO 

Each  additional  SI, 000  or  fraction  thereof 

Two  or  more  in  firm 

Adding  machine,  dealer  or  agent 

Advertising,  by  wagon  or  other  vehicle 

Solicitor,  or  firms  of 

Agent,  not  specifically  licensed 

Agricultural  and  harvesting  machinery 

Architect,  business  not  exceeding  $1 ,000 

Each  additional  S1,000  or  fraction  thereof 

Artificial  work,  stone,  iron,  wood,  etc.,  owner  or 

agent 

Artist,  ambrotypist,  or  dagiierreotypist 

Attomey-at-law ,  biisiucss  nut  e  xceeding  SI  ,000 , 

Each  additional  SI.OOO  or  fraction  thereof 

Two  or  more  in  firm,  minimum  for  each 

Auctioneer 

Transient 

Automatic  piano  or  other  instrument,  operated  in 

any  place  of  business,  each  instrument 

Automobile; 

Agent  or  dealer,  receipts  exceeding  $26,000 

Each  additional  S1,000  or  fraction  thereof 

For  hire 

Repair  shop 

Awning  or  tent  maker 

Bagging  and  ties,  reworked 

Bank  or  trust  company,  rate  based  on  capital  and 

surplus 

Banker  or  money  lender,  private,  or  agent 

Barber,  each  chair - 

Barber  shop,  selling  tobacco,  cigars,  or  cigarettes.... 

Baseball,  professional 

Bicycle,  agent  or  dealer 

Repair  shop 

BilUards,  pool,  bagatelle,  etc. ,  each  table 

Billposter,  local  or  itinerant 

Blacksmil h  shop,  each  forge 

Boarding  house,  15  to  25  rooms 

Each  additional  room 

Boat  lines  for  transportation , 

Book  agent  or  canvasser 

Nonresident,  selling  by  subscription 

Book  bindery 

Bootblack,  each  seat,  box,  or  pair  o£  foot  rests,  ex- 
cept barbers 

Bottling  plant,  selling  or  delivering  in  city,  first 
$5j000  of  gross  sales , 

EachadditionalSl,00O , 

Bowling  alley , 

Brick,  manufacturer  or  dealer  in  city,  each  firm 

represented 

Broker: 

Live  3to«k,  not  paying  license  for  sale  stable,  or 
stockyard 


Merchandise,  with  or  without  warehouse 

Oil 

Stock  and  bond 

B  room  factory 

Builders'  supplies,  not  including  lumbter 

Building  and  loan  association,  foreign 

Local 

Butcher: 

It  etail,  first  S5,000  of  gross  sales 

Each  additional  $1,000  or  fractional  part  thereof. 

Wholesale 

Canal  boat,  passenger 

Canvassers,  etc.,  of  trade  on  streets  commonly 
known  as  "pullers  in"  whether  regularly  em- 
ployed by  another  or  not 

Card  writing,  cutting,  or  engraving  stand 

Carriages,  wagons,  and  buggies,  exclusively,  manu- 
facturer or  dealer 

Cash  register,  dealer  or  agent 

Caterer,  furnishing  supplies,  etc.,  at  entertainments- . 

Chemist 

Cigar  manufacturer 

Cigar  and  news  stand 


year, 
year, 
year. 
year, 
day., 
year., 
year., 
year., 
year., 
year.. 

year., 
year.. 
year. . 
year., 
year., 
year., 
day... 


year  or  less.. 


year, 
year., 
year., 
year., 
year, 
year. 

year, 
year, 
year, 
year, 
year, 
year., 
year, 
year, 
year, 
year, 
year., 
year, 
year, 
year, 
year, 
year. 


year. 

year, 
year, 
year. 

year. 


year, 
day., 
year, 
year, 
year, 
year, 
year, 
year, 
year. 


year, 
year, 
year. , 
year. 


year, 
day.. 


year, 
year, 
year, 
year, 
year, 
year. 


SIO.OO 
5.00 
10.00 
15.00 
.5.00 
10.00 
25. 00 
100.00 
5.00 
2.50 

25.00 
10.00 
10.00 
.5.00 
10.00 
60.00 
10.00 

10.00 

40.00 
1.00 
15.00 
15.00 
10.00 
25.00 

60.00-7.5.00 

100.00 

2.60 

5.00 

100. 00 

15.00 

10.  OO 

25.00 

15.00 

5.00 

'25.00 

1.00 

50. 00 

10.00 

10.00 

25.00 

1.00 

25.00 

1.00 

15.00 

100.00 


50.00 

10.00 

75.00 

25.00 

.50.00 

10.00 

25.00 

100.00 

35.00 

15.00 

2.00 

50.00 

5.00 

100.00 

1.00 

26.00 

15.00 

25.00 

10.00 

10.00 

10.00 

'  Boarding  house  for  students  exclusively ,  or  having  less  than  20  boarders,  exempt. 


KIND   OF  BUSINESS  UCENSED. 


Period.  License  rate. 


COLUMBIA— Continued. 


Circus  and  menagerie,  e.xhibiting  in  city 

Parading  streets  only 

Menagerie  only 

Civil  engineer,  business  not  exceeding  81,000. 

Each  additional  S1,000  or  fraction  thereof 

Two  or  more  in  firm,  minimum  for  each 

Chiropodist 

Clothmg  agent 

Coal,  dealer  or  agent,  fi  rst  $5,000  of  gross  receipts 

Each  additional  S1,000  or  fraction  thereof 

Cold-storage  plant 

Collecting  agent,  claim 

Commission  merchant 

Confectioner.  retaU 

Wholesale,  manufacturer  or  dealer 

Contractor  or  superintendent  of  construction,  con- 
tracts not  exceeding  515,000 

Each  additional  S1,000 

Cotton: 

Buyer ,  rate  based  on  numberof  bales  bought  up 

to  30,000 

Each  additional  6,000  bales 

Compress 

Exchange 

Factor,  rate  based  on  number  of  bales  handled 

up  to  20,000 

Each  additional  5,{K)0  bales 

riin  and  press 

Mill,  cloth  or  yarn 

Duck 

Twine 

Cottonseed  and  seed  cotton,  dealer  in 

Cottonseed,  oil  mill 

Products,  dealer 

Dentist,  business  not  exceeding  81,000 

Each  additional  $1,000  or  fraction  thereof 

Detective  agency 

Dog  and  pony  show 

Dray,  l-horse  or  2-horse,  respectively 

Dyehouse 

Electric  contractor 

Electric  light  or  power 

Electrical  supplies,  first  810,000  of  gross  sales 

Each  additioiuil  $1,000  or  fraction  thereof 

Employment  agency 

E.xliibitioH,  under  tent,  theatrical,  musical,  or  other. 
Express  company  or  agency,  for  business  done 

within  city 

Fair,  concert,  ball,  or  party 

Fertilizer: 

Dealer  or  agent 

Manufacturer,  rate  based  on  output  in  tons 

Oflice  in  city,  but  factory  outside 

Fish  or  oysters,  sold  in  stores  or  on  streets 

Wholesale,  either  or  both 

Fresh  oysters,  in  connection  witli  other  business. 

Florist  or  nurseryman,  or  agent 

Flying  jenny,  power 

Foundry  or  machine  shop,  either  or  both 

Fruit  dealer,  retail,  in  building 

Selling  cigars,  tobacco,  and  soft  drinks 

Selling  from  wagon 

Fruit  tree,  dealer  or  agent 

Fruit,  vegetable,  poultry,  and  poultry  produce, 

wholesale 

Gas  company 

Pintsch  * 

Gas  machine,  manufacturer 

Glass  factory 

Gristmill  ^  corn  only 

All  grains ." 

Hack ,  bus,  or  like  vehicle,  1  or  2-liorse,  respectively. . 

Hall  for  hire,  first  or  second  class,  respectively 

Harness  shop,  sale  and  repair 

Repair  only 

Hat,  cleaning  and  blocking 

Hide  and  tallow,  dealer 

Hotel,  15  to  25  rooms 

Each  additional  room 

Huckster,  country  produce  and  fruit 

With  other  merchandise 

Coimtrj'  produce  only 

Ice  cream,  retail 

Wholesale  and  retail 

Ice,  dealer,  at  retail,  each  house,  with  wagon 

Manufacturer 

Insurance: 

Fidelity,  guarantee,  live  stock,  or  like  company. 

Fire,  life,  accident,  or  industrial  company, 
first  $1,000  of  premiums  collected  or  renewed 

by  local  representative 

Each  additional  $100  or  fraction  thereof 

Plate  glass ,  each  agent 

Sick  benefit  or  burial  company 

Solicitor  or  agent,  transient 

Sohcitor,  imconnected  nlth  regular  licensed 
local  agency 

All  other  companies  or  societies  having  insur- 
ance features  other  than  charitable 

Junk  shop  or  agent 

ICnittingor  hosiery  mill,  each  mill , 

Land,  investment,  or  land  loan  company,  etc 

Laundry,  steam 

Other 

Liquor-cure  establishment 


day., 
day., 
day. . 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
year, 
year. 

year, 
year. 


$400.00 

lOO.OO 

15.00 

10.00 

6.00 
10.00 
10.00 
25.00 
20.00 

1.50 
20.00 
25.00 
75.00 
10.00 
15.00 

16.00 
1.00 


year 25.00-150.00 

year 25.00 


year. , 
year. , 

year. , 
j-ear., 
year., 
year., 
year., 
year, 
year., 
.vear. 
year., 
year. 
v?ar., 
year. , 
y  oar. 
year., 
year., 
year. , 
year. , 
year. . 
year. , 
year. , 
day.. 


year 

day  or  night. 


year. . 
year., 
year.., 
year. . 
year., 
year., 
year. . 
year. . 
week . 
year., 
year., 
year. . 
year. . 
year. . 


year. . 
year., 
year., 
year., 
year., 
year. . 
year. . 
year., 
year. . 
year. . 
year., 
year., 
year. . 
year., 
year., 
year. , 
year. , 
year. , 
year. , 
year. , 
year, 
year. 

year. 


year. . 
year. . 
year. . 
year. . 
week. 


year. , 

year, 
vear. 
year, 
year, 
year, 
year, 
year. 


50.00 
75.00 

30.00-160.00 

25.00 

50.00 

150.00 

200.00 

100.00 

15.00 

200.00 

25.00 

5.00 

2.50 

25.00 

lOO.OO 

10.00-12,  50 

10.00 

16.00 

300.00 

26.00 

1.50 

26.00 

25.00 

300.00 
6.00 

50.00 
100.00-200.00 
100.00 
10.00 
60.00 
6.00 
20.00 
26.00 
10.00 
60.00 
10.00 
26.00 
15.00 
10.00 

75.00 

200.00 

40.00 

20.00 

100.00 

10.00 

25.00 

10.00-12.50 

10.00-20.00 

25.00 

6.00 

6.00 

10.00 

25.00 

1.00 

26.00 

60.00 

10.00 

10.00 

25.00 

150.00 

25.00 


30.00 
1.60 
25.00 
fiO.OO 
20.00 

30.00 

30.00 
100.00 
10. 00-.50.  00 
100.  00 
40.00 
26.00 
60.00 


SPECIFIED  SOURCES  OF  REVENUE— TENNESSEE. 


121 


COLUMBIA— Continued. 


Lithographer 

Locksmith  and  gunsmith,  or  either 

Lunch  stand  or  counter,  not  over  10  cents  per  huich. 

Over  10  cents  per  lunch 

Machinery,  ensine  boiler,  cotton  gin  and  press,  or 
either,  receipts  not  exceeding  550,000 

Each  additional  Sl.OOO  or  fraction  thereof 

Manufacturer,  not  speciflcally  licensed,  w-ith  office 
in  city  and  factory  outside,  rate  based  on  capital  . 

Marble,  stone,  or  cranite  yard 

Mattress  manufacturer 

Medicated  goods  or  soluble  cotton,  either  or  both . . . 
Merchant  or  dealer,  not  specifically  licensed,  based 

on  sales  or  receipts 

Mercantile  agency.  Dim,  Bradstrcct,  etc 

Milk  wagon 

Mineral  waters ,  wholesale 

Mo\ing  pictures 

With  vaudeville,  etc 

Naval  stores 

News  bureau,  out-of-town  papers 

News  depot 

Newspapers: 

Daily,  morning 

Daily,  afternoon 

Other  than  daily 

OCTiIist  or  optician,  business  not  exceeding  Sl.OOO. . 

Each  additional  $1,000  or  fraction  thereof 

Oil: 

Kerosene  or  other,  agency  or  office  in  city,  each 
S1,000  of  gross  business 

Kerosene,  retailfrom  wagon,  1-horseor  2- horse, 

respectively 

Organ  grinder 

Pamt,  shop  or  contractor 

Painter,  sign 

Patent-medicine  manufacturer 

Patent  rights  articles 

Pawnbroker 

Peddler 

Peanut,  confection,  or  pop  com,  all  or  any 

Photographer 

Minute  pictures 

Transient,  or  those  soliciting  work 


Physician  and  surgeon,  or  either,  or  osteopath, 

whoso  business  does  not  exceed  SI, 000 

Each  additional  $1,000  or  fraction  thereof 

Picture  f  rainer 

Planing  mill 

Plumbing  and  gas  fitting 

With  roofing 

With  roofing  and  heating 

Poultry  and  country  produce,  alone,  retail 

Poultry,  eggs,  butter,  wholesale 

Power  company,  generating  power  in  or  outside  city. 

Press  cluth  manufacturer 

Pressing  club 

Printing  office: 

First  85,000 

Each  additional  $1,000,  or  fraction  thereof. . 

Hand  power 

Produce  or  fruit,  from  cars ,  wholesale  or  retail 

Railroad,  steam,  rate  based  on  intrastate  business 

in  city 

Agent  or  solicitor  of  roads  having  office  but  no 

terminal  in  city 

Real-estate  agent  or  agency,  commissions  not  ex- 
ceeding $1,000 

Each  additional  $1,000  or  fraction  thereof 

Real  estate  or  land  and  investment  company,  in  city 
Suburban  or  out  of  city,  with  office  or  agent  in 

city 

Repair  shop,  carriages,  wagons,  and  buggies 


1  year. . 

1  year. . 
1  day . . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  day.. 
1  year. . 
1  day . . 

1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. . 
1  year. . 
1  year.. 

1  year. , 

1  year. 

1  year. 
1  year. 
1  year. 

1  year. 
1  year. 


$10.00 
10.00 
10.00 
25.00 

50.00 
.75 

50.00-100.00 
.30.00 
10.00 
50.00 

5.00-50.00 
50.00 
5.50 
10.00 
.50. 00 
75.00 
25.00 
25.00 
25.00 

150.00 

100.00 

25.00 

10.00 

5.00 


10.00 

10. 00-15.  00 

1.00 

10.00 

10.00 

20.00 

25.00 

350.00 

100.  OO 

10.00 

20.00 

1.00 

30.00 

5.00 

5.00 
2.50 
10.00 
15.00 
25.00 
30.00 
35.00 
10.00 
25.00 
250.00 
40.00 
10.00 

20.00 

1.50 

10.00 

60.00 

150. 00-750. 00 

50.00 

15.00 

5.00 

35.00 

25.00 
25.00 


roLUMBI  A— Continued. 


Repairer  or  tuner  of  pianos  or  other  musical  instru- 
ments  

Repairer, itinerant.orperson  not  regularly  employed 
by  licensed  dealer,  of  bicycles,  typewriters,  cash 

registers, sewing  machine.",,  automobiles, etc 

Restaurants,  serving  meals  only 

With  cigars,  etc.,  in  connection 

Rollcrcovering 

Roofer  or  dealer  in  tin,  gravel,  slate,  or  other  roofing 

material 

Rubber  stamp,  shop  or  manuf-iclurer 

Safe,  dealer  or  agent 

.Sausage  dealer .  fresh  sausage  onl j^ 

In  connection  with  other  business 

Sawmill 

.Scalper  or  speculator  in  railroad,  theater,  or  other 

Stickets,  if  stated  price  is  charged 

ewing  machine,  agent  or  dealer,  receipts  not  ex- 
ceeding SI  ,000 

Each  additional  $1,000  or  fraction  thereof 

Shoemaker  or  repairer,  business  of  $1,000  or  over 

Shooting  gallery 

Skating  rink 

Slof^machine,  rate  based  on  amount   dropped  in 

machine 

Soda  fountain,  in  connection  with  other  business  or 

alone,  gross  receipts  S5.000  or  less 

Each  additional  $1 ,000 , 

Soda-water  supplies ,  manufacturer 

Stable,  vehicles  and  horses  for  hire  only 

Vehiciesforsale.  milch  cows, and horsesfor  sale 

and  feed,  first  .530,000  o  f  gross  business 

Each  additional  SI  .000 

Contractoror  other,  hiring  tcamsorwagonsfrom 
beyond  city  limits,  each  1-horse  or  2-horse 

team,  respectively 

Stockyard,  sale  of  horses,  mules,  cattle,  hogs,  and 

sheep • 

Saleofcattle,  hogs,  and  sheep  only 

Street  railway,  electric ,  rate  based  on  mileage 

Tailor, repair  and  pressing 

Tannery 

Telegraph  company  or  agency,  rate  based  on  intra- 
state business  in  the  city 

Telephone,  company  or  agency,  each 

Typewriter,  dealer  or  agent 

Upholsterer 

Veterinary  surgeon 

Warehouse,  gross  receipts  not  e-xceeding  $5.000. 

Each  additional  $1 .000  or  fraction  thereof 

Watchmaker,  repair  only 

Willow  or  reed  work  factory 

Wood,  agent  or  dealer,  first  85.000  of  gross  receipts . 
Each  additional  $1,000  or  fraction  thereof 


1  year. 


1  month. 

1  year 

1  year 

1  year 


1  year. . 
1  year. . 
1  year. , 
1  year. 
1  year. 
1  year. 


1  year.. 

1  year., 
lyear. . 
1  year. , 
1  year. , 
I  year. . 

1  year. 

1  year. 
1  year. . 
1  year. 
1  year. 

1  year. 
1  vear. 


1  month. 


1  year. 
1  year, 
1  year. 
lyear. 
1  year. 


lyear 

1  year 

1  year 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 


SIO.OO 


5.00 
25.00 
30.00 
10.00 

25.00 
10.00 
10.00 
10.00 
.5.00 
10.00 

200.00 

10.00 
10.00 
10.00 
15. 00 
15.00 

1.00-5.00 

10.00 

2.00 

10.00 

50.00 

50.00 
l..iO 


2.00-4.00 

100.00 

50.00 

50.00-500.00 

12.00 

10.00 

1.50. 00-200.  OO 
400.00 

1.1.00 
5.00 
5.00 

50.00 
.5.00 
5.00 

1.5.00 

20.00 
L50 


3. — General  license  taxes. 

The  general  license  taxes  levied  in  the  two  cities  of  South  Carolina 
of  over  30,000  inhabitants  are  as  follows:  Charleston,  chauffeurs  $1, 
each,  per  year;  Columbia,  automobiles  and  motorcycles  $1  each 
and  bicycles  10  cents  each,  per  year. 

4. — License  taxes  on  dogs. 

In  both  of  the  cities  reported  in  this  state  there  is  an  annual 
license  tax  of  $1.50  on  each  dog. 


TENNESSEE. 


1. — Special  assessments. 
a. — For  public  improvements. 

FoT  opening  and  grading  streets  in  Memphis,  for  paving  alleys  in 
Memphis  and  Knoxville,  and  for  paving  streets  in  Memphis,  Knox- 
ville,  (  hattanooga,  and  Nash\ille,  two-thirds  of  the  costs  are 
assessed  against  the  benefited  property,  except  that  in  Chattanooga 
special  assessments  for  street  paving  can  not  exceed  2.5  per  cent  of 
the  value  of  the  assessed  property,  exclusive  of  improvements 
thereon,  and  in  Knoxville  all  the  costs  of  street  and  alley  pa\'ing 
may,  under  certain  conditions,  be  paid  out  of  the  general  treasury. 

In  Nashville  and  Chattanooga  the  entire  cost  of  sidewalks  and 
curbs  is  assessed  against  the  properties  benefited. 


b. — For  public  services. 

No  one  of  the  4  cities  reported  performs  any  public  seri'ice  for 
which  special  assessments  are  levied  against  benefited  property. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  the  issue  of  a  license. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each 
kind  of  business  licensed  and  the  rates  of  tax  imposed  for  the 
periods  specified. 


122 


SPECIFIED  SOURCES  OF  REVENUE-TENNESSEE. 


KIND  OF  BUSINESS  UCEN3ED. 


Period. 


CHATTANOOGA. 


1  year. 
1  year. 


Abstract  company ••;„■,:; 

Adding  macliines  sold  trom  samples 

'^'^™nSrokd  cars  or  ioterarban  street  cars. . . 

In  railroad  depots 

In  street  cars w:"';^ 

On  streets  by  banners,  floats,  etc  .  -  ■•-■•■: 
Signs  painted  on  bUlboards  or  other  places 

Athtetic  club;  eWhibittag  isoxing  contests 

Auctioneer 

Transient 

^"^A'^ent  ofsalesman.except  person  payinggarage 
bSJ^  W^  ivi^  25  borsepower^or 

More  tlian  25  horsepower 1  J  J  ^^|,; 

Garage  or  dealer j  yj,3f 

l^^ta^capactty-i6toi2peopie::::;:;::::.  lyear 

More  than  12people ,  £.,.. 

Baseball,  professionallcague ...-■■ 

Traveling  teams,  other  than  as  above.  ---•■•-- 
Deteiiiiig  game,  except  persons  paying  above 

jax  

Bathhouse,'Russian  or  Turkish .  .-.--■•• 

Billiards,  pool,  bagateUe,  etc.,  each  table -  ■  • 

Kcy?les"  Vsupplies;  bott'dreaoh;  d^^^^^^ 


1  year... 
1  year... 


1  year.. 
1  year.. 

1  year. . 
1  year.. 
1  year. . 
lyear.. 


--- —  .     ,■  -^-  ...   lyear. 

BoTtle'i'rfthe^ttannaturalmineraiwaters::      ..    1  year- 
Distilled  or  mineral  waters ,  bottlmg  and  sale  of . .    1  year. 
Broker,  other  than  real  estate  or  merchandise. . . 

Butcherorretaileroflresh  meats 

Cash  register  sold  trom  samples. . . .  ■■■■■■■ 

Checkroom,  rate  base  on  amoimt  charged 


Cigar  stand 

RetaU  dealer  selling  cigarettes .... 
Wholesale  dealer  sellingcigarettes 

Circus  or  menagerie,  or  both 

Civil  or  mining  engineer '^\'^tVi'n' 

Cleaning,  dyeSig,  and  pressing,  steam  or  electric 

power 

Coal^MSTOke,'(;reitheV7ag6nt"ordeaier'in  quanti- 

ties  over  5 bushels ;■"'<."' 1' 

Gobbler;  ushig  machinery  run  by  other  than  hand 

pov/er 

Cold  storage  company 

Local  products  only 

Comml'?lialfraerrantUe;'ormutaaVpVdtVetYvV^ency 
ConstoS?!ioncdipan>VtoVeigi"wilhchieibmceout;' 

"  DoSStic  or'foreign"  ^th  "chieYdffiie  iii  stew'. '. '- '. 
Cotton: 

S'resvale'b^edinnumberoYbaiespresked 
Cott^nSeed-oii  mill,  rate  based  on  number  of  tons 

pressed  armually 

Dance  hall 

Detective  agency - 

Directory,  compilmg  or  sellmg. 

Dog  and  pony  show  or  tramod  animal  show 

Electric  light  and  power  company. 

Employment  agency  or  intelligence  office 

Exhibition  or  show,  miscellaneous: 

Magic  lantern .•"':""'  ".i 

Show,  concert,  etc.,  not  otherwise  ta.xed 

Sleight  of  hand  or  legerdemam. ... . . ....  -  • .  •  ■  -  -  ■ 

Traveling  theatrical  company,  showmg  m  hall 
not  paying  theater  tax 


lyear 

lyear 

lyear 

1  year 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

1  year 


Vitasoope,  moving  pictures,  etc.,  rate  based  on 

admission  charge 

Other  for  profit 


Feather  renovator,  or  agent  for. . _ ;:'^^i ' 

Fees  of  officer  or  %vi'tness  of  court,  buying  or  attempt- 

Fwry^'i"  ept  propeiled'  by'  bars  YandiAg' 


1  year 

lyear 

Iday 

1  month.. 
1  week . . . 
Iday 

1  year 

1  month.. 
1  week... 

Iday 

1  year 

1  year... 


5  miles  01  city '  K 


1  year. 


I,icense  rate. 


Fireworks 

Florist 

Flying  3  enn  y ■  ■ 

Fortune  teller  or  clairvoyant 

Fruit  stand 

Futures 

Gas  company 

Hi5LfoTSlero;raVebased-bnrateperday",e:ach 

Hu?™te?aMmer  selling  b™  produce  exempt ) . . . . 

Ice,  dealer  or  factory  delivering    ,  - 

'■^"'„„..:i  .„„™n<„,i^ri(>s,  each  wagon i  year, 

nm  railroad  car lyear 


year 

1  year 

1  month... 

1  year 

lyear 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 


Betail,  except  factories, -- 

RctaiUng  or  selUng  from  railroad  car.. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


CH  .'iT  T  AN  OO  O  A— Continued . 


1  year 

lyear 

lyear 

1  year 

lyear 

1  year 

1  year 

1  year 

lyear — 

lyear 

1  year 

1  year 

lyear 

1  year — 
1  year 


1  year. 
1  year. 


lyear. 
1  year. 


1  year. 


1  year. 

1  year. 
1  year. 


30.00 


J  25. 00 
25. 00-150. 00 


15.00-350.00 
50.00 


100.00 
25.00 
5.00 

60.00-80.00 

100.00 

30.00 

15.00 

500.00 

100.00 


Itinerant, selling  medicine, or  physician  op  streets 
or  elsewhere 

Ko^dlk'and  ■phb'tographers-  "supplVes; '  if  'principal 
business 

■^"Each'suiKta'tioii  or'  "agency,  additional 

Agent  lor  laundry  outside  state. 

Li'htirig  company,  other  than  electric  or  gas 

Lightning-rod  dealer  or  agent -■•■■-■■ 

Lirnch  stand  or  eating  house,  serving  from  11  a.  m. 

to  3  p.  m.,  rate  based  on  number  ot  stools 

Marble  yard  or  dealer 

Meats,  fresh,  wholesale 

Merchants'  privilege  tax 

Stock  less  than  $800 

Moving  pictures,  rate  based  on  seatmg  capacity. 

Admission  5  cents  or  less 

Admission  10  cents  or  more - .  -  ■•.■■;■•••• 

Shomng  at  night  only,  one-half  of  above 

Oil,  coal,  iUimiinating  or  lubricating,  or  petroleum 
products ■  -  -  - 

Oriental  wares,  transient  deaer. -••-■•■  ••-■-•  •-.•■■■ 

Parks,  public,  if  admission  is  "hfrgel  more  than 

six  times,  during  year,  or  more  than  10  cents  at 

ParellT  e'x™ress  car'.'abtb'm'obi'le'  or'motor  truck 
nmning  on  public  railroads,  mterurban,  or 
dummy  lines,  each  car .- v '^oi^^'irJtV 

Patent  mecUoine  manufacturer,  usmg  colognespints 
in  mamVbcture  of  same,  rate  based  on  gross  sales . . 

Pawnbroker 

^^'^Bu^ng  or  selling  gifts,  prizes,  etc.,  or  forming 

purchasing  clubs,  on  foot 

With  vehicle,  per  horse 

Coal  oil  or  gasoline 

Patent  medifine,  etc.,  on  foot 

With  vehicle,  per  horse ■,:;■■• 

Patent  school  apparatus,  maps,  etc.,  on  foot . . . 

1  horse  and  vehicle 

Each  additional  horse 

Photographer  or  artist 

Open  air  or  tent  gallery. -  -  ■■■■■■-■■,■ 

Photograph  gallery  in  railroad  car  going  from  county 

*°AgXt  so'licittag  pi'ct'iir'es'  tb'be'eniirged'oulside 

state •  -  - 

Picnic  or  barbecue,  lor  proht 

Playing  cards,  wholesale 

Retail 

ESSS:'^?^ 'clothing; -or'  iinplbmeii..;'  sale'  bf' 
R^S'aKS^o?a'gent,'o'r'l'and'c'bip^y'doing' 

such  business 

Restaurant  or  cafe — 

Ring  throwing  or  Uke  device 

SandThmlfsewe'r  pipe  'o'r'  cerbe'nt','no't'iayin'g  'm'er-' 
chant  license -  - 

'^^"a?ol'?^o^e';TSorVttan'-5d'per-'c'ent'pbr' 

annum -rv. .: 

Shoe-shining  parlor,  each  loot  rest 

Shooting  gallery ] 

Im  mlcWuo:'miis'i'c'  i^'bx'or  'phbnb^r'apii'.'pe'iiiiy  br' 

S,gS!^t^^^'r^V'i,i:sed'oii'a;nb;mi'bf- 

investment - 

Soft-druiks  dealer,  except  as  above     

Stable,  livery,  sale,  or  feed,  each  staU. ...     .  --•■:■- 
Stock-^ard,  stock  pen  or  feed  or  sale  stable  havm, 

stock  pon,  pjr  pen  of  400  souare  feet -  ■    <■  ?«'''• 

StreS  car  bfintcrurban  railroad  company,  each    ^ 

track,  per  mile lyear. 

Swimming  pool j  year. 

Tenpin alley \,- ■  ■'  :  ' "i.'„\.','^ 1  vear 

Theater,  rate  based  on  admission  chai-ge^...  .-■■_-  ■    J  V^^ 
Inpublicparknotchargmgmorethan2ocents..    lyear. 


lyear.. 
1  year. . 
lyear.. 
lyear.. 
lyear.. 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year.. 

lyear.. 


lyear... 
Iday.... 
1  year. . . 
1  year. . . 
1  year... 


1  year. . 

1  year. . 
1  year. . 
1  year.. 
1  year.. 

lyear.. 
1  year- . 


1  year... 
lyear... 
1  year... 
lyear... 


lyear.. 

1  year. . 
1  year.. 
1  year. . 


Variety 

Theater  ticket  dealer i.\i'i:~ 

Transfer  business,  twohorses  or  more,  each  hor»e . . . . 
Typewriters,  sold  from  samples 

Vkt?olS"t'a'li:'in"g '  'machines; '  'gr'apli'o'phones,' '  or' 

iii-inos  any  or  all,  selling  or  renting ■ 

£?°°^U?°rVarehbuse,forstorageofturmtureand 


Wareroom  or 

household  effects 
Water  company... 
Wild  West  show . . 


I  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year. 

1  year. 
1  year. 
1  day- 


License  rate. 


$150.00 
15.00 

15.00 
50.00 
25.00 
25.00 
100.00 
110.00 

10.00-20.00 
25.00 
150.00 

7.50 
15. 00 
100.00 

60.00-150.00 
80.00-200.00 


« 500.00 
100.00 


100.00 


10.00 

10.00-1,000.00 
5  250.00 


7.50 
10.00 
10.00 
20.00 
20.00 
150.00 
300.00 
100.00 
25.00 
5.00 


50.00 

25.00 

5.00 

25.00 

7.50 

8  20.00 

30.00 

20.00 
40.00 
10.00 
25.00 

20.00 
50.00 

'  200.00 

1.00 

25.00 

50.00 

2KO-10.00 

10.00-25.00 

5.00 

.50 

8  2.00 

8.00 

5.00 

25.00 

50. 00-200. 00 

50.00 

200.00 

25.00 

1.00 

10.00 

50.00 

S50.00 

25.00 
600.00 
200.00 


r  merchant's  privilege  tax.  ifstock 


''"obes  not  apply  to  person  paying  merchant's  privilege  tax. 


:i^^^^^Ppf^S^^Pa^lBffl^^t^^"S^--°^ 
exceed  5  pir  cent  of  the  entire  stock.  . 

■  Vil^l^S^rSr^^^'t^^  -oept  by  gas  and  water  companies 
■""i^^^s^not  ap'pl'y  to°banks  having  minimum  charge  for  small  loans. 
8  dZI  nSt  apply  to  livery  stable  paying  privilege  ta .. 


SPECIFIED  SOURCES  OP^  REVENUE— TENNESSEE. 


123 


KIND  or  BD3INES9  UCEN3ED. 


License  rate. 


KNOXVILLE. 


Abstract  company 

Advcrti-sing: 

In  raitroad  cars  or  dummy  cars 

In  railroad  depots 

In  street  cars 

On  streets  by  banners,  floats,  etc 

Siffns  painted  on  billboards  or  other  places 

Architect 

A  net  ioneer 

Transient 

A  thletic  club,  exhibiting  boxing  contests 

Automobiles: 

Agent  or  salesman,  except  person  paying  garage 
tax 

Ambulance,  for  hire 

Baggage,  freight,  or  express,  25  horsepower  or 

less 

More  than  25  horsepower 

Garage  or  dealer 

Rent  or  hire 

Sight-seeing,  capacity  10  to  12  people,  25  horse- 
power or  less 

Baseball,  professionalleague 

Traveling  teams,  other  than  as  above 

Detailing  game,  except  persons  paying  above 

tax 

Bathhouse,  Russian  or  Turkish 

Billiards,  pool,  or  bagatelle,  etc.,  each  table 

Billposter 

Bicycles  or  supplies,  both  or  either,  dealer  in  or  agent 

or  keeping  for  hire 

Bottler,  other  than  of  natural  mineral  waters 

Distilled  or  mineral  waters 

Broker,  other  than  real  estate  or  merchandise . . . 

Butcher  or  retailer  of  fresh  meats 

Ca-sh  and  credit  registers,  sold  from  samples 

Check  room  rate  based  on  fee  charged 

Cigar  stand — . 

Circus  or  menagerie,  or  both 

Civil  or  mining  engineer 

Cleaning,dveing,andpressing,3teamorelectricpower 

Hand.". 

Coal  and  coke,  or  either,  agent  or  dealer,  in  quanti- 
ties over  5  bushels 

Cobbler,  using  machinery  run  by  other  than  hand 

power 

Cold-storage  company 

Local  products  only 

Collection  agency 

Commercial,  mercantile  or  mutual  protective  agency 

Local  only 

Construction  company,  foreign,  with  ctdef  office  out- 
side state 

Domestic  or  foreign  with  chief  office  in  state 

Cotton  buyer  or  factor 

Dance  hall 

Detective  agency 

Directory,  compiling  or  selling 

Dog  and  pony,  or  trained  animal  show 

Electric  light  and  power  company,  or  either 

Employment  agency  or  intelligence  ofiice 

Exhibi't  ion  or  show; 

Show  or  concert,  etc.,  not  otherwise  taxed 

Traveling  theatrical  company,  showing  in  hails 
not  paying  theater  tax 


1  year. . 

1  year. . 
1  year.. 
1  year.. 
1  year.. 
1  year., 
lyear.. 
I  year. . 
1  week. 
1  year.. 


Sleight  of  hand.. 
Other,  for  profit . 


1  year. . 
1  year.. 

1  year.. 

1  year.. 
1  year. . 
1  year.. 

1  year. . 
I  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year. . 
1  year.. 

1  year. . 
I  year. . 
1  year.. 
1  year. . 
1  year., 
lyear.. 
1  year. . 
1  year. . 
1  day. . 
1  year. . 
1  year.. 
1  year. . 

1  year.. 

1  year., 
lyear.. 
1  year. . 
lyear.. 
1  year. . 
1  year. . 

1  year, 
lyear., 
1  year., 
1  year. 
1  year. 
1  year. 
1  day. . 
1  year. 
1  year. 

1  year. 


1  month.. 
1  week. . . 

1  day 

Iday.... 
1  month.. 
1  week... 
1  day. . .. 
1  year 


»50.0a 

.w.oo 

10.00 
100.00 
l.i.OO 
73.00 
15,00 
20.00 
10.00 
100.00 


10.00 
10.00 

15.00 
20.00 
75.00 
10.00 

1.5.00 
60.00 
10.00 

25.00 
15.00 
23.00 
75.00 


KNOXVILLK— Continued. 


Ecatherrenovator  or  a.gent  for 

Fees  of  oiBcer  or  witness  of  court,  buying  or  at- 
tempting to  buy 1  year 

Florist 1  year 

Plying  jenny 1  month. . 

Fortune  teller  or  clairvoyant 1  year — 

Fruit  stand 1  year 

Futures 1  year 

Gas  company 1  year — 

Hat-cleaning  ostablishment 1  year 

Hotel  or  taiem,  rate  based  on  rate  per  day,  each 
room  for  g jests 1  year — 

Huc^^ter  or  person  selling  country  protluce  from 
stall  or  booth  directly  to  customer 1  year 

Icedealer  or  factory  delivering 1  year — 

Retail^exceptfactory,  each  wagon 1  year — 

Retailmg  orselling,  from  railroad  car i  1  year 

Itinerant,  selling  medicine  or  physician,  on  streets  1 
or  elsewhere j  1  year — 

Junk  dealer I  1  year — 

Kodak  and  photographer'3  supplies,  if  principal 
business i  1  year 

Laundry 1  year  — 

Each  substation  or  agency,  additional ■  1  year 

Agent  for  I  aondry  outside  state !  1  year — 

Light  company,  other  than  electric  and  gas '  1  year  — 

Lightning-rod  dealer  or  agent 1  year  — 

Lunchstand  or  eating  house,  serving  from  11  a.  m. 
to  3  p.  m.,  rate  based  on  number  of  stools 1  year  — 

i  Does  not  apply  to  person  paying  ad  valorem  or  merchant's  privilege  tax  if 
stock  of  cigars  and  tobacco  does  not  exceed  in  value  10  per  cent  of  the  general  mer- 
chandise stock. 

*  Does  not  apply  to  person  paying  merchant's  privilege  tax. 


10.00 

100.00 

25.00 

7.5.00 

15.00 

100.00 

!0. 00-40. 00 

1  2,5.00 

200,00 

15.00 

25.00 

10.00 

30.00 

5.00 

130.00 

75.00 

3.5.00 

150.00 

15.00 

150. 00 

23.00 

3  2.5.00 

50.00 

25.00 

50.00 

20.00 

75'.).  00 

2,5. 00 

40.00 

100.00 

2.5.00 

5.00 

20.00 

100.00 

30.00 

1.5.00 

300.00 

100,00 

15.00 

5.00 

100.00 

2.  .50 

500.00 

400.00 

10.00 

.50-.  75 

3.00 

100.00 

5.00 

50.00 

1.50.00 

25.00 

1.5.00 

50.00 

25.00 

10.00 

25.00 

110.00 

10.00-20.00 

Marble  yard  or  dealer 

Meat,  fresh,  wholesale 

Mercnant "s  privilege  tax 

Stock  less  than  SSOO 

Merchants,  transient 

Messenger  service 

Motion-jiicture    rtlms,    manufacturing,  selling  or 

leasing 

Moving-picturcshow  ,rate  based  on  seating  capacity: 

Admission  Scents  or  less 

Admission  10  cents  or  more 

Showing  at  night  only,  one-half  of  above  rates. 
Oil,  coal,  illuminating  or  lubricating,  or  petroleum 
products,  sale  of  from  depot,  storage  tank,  ware- 
house, railroad  car,  or  depot 

Oriental  wares  and  novelties,  transient  dealer 

Parade,  of  any  show  except  licensed  circus  or  dog 
and  pony  show,  rate  based  on  number  of  cars  — 
Parcel  or  express  car,  automobile  or  motor  truck, 
running  on  public  highways,  railroads,  inter- 
urban  or  dummy  lines,  each  "car 

Patent    medieiiio    manufacturer    using    cologne 
spirits  in  manufacture  of  same,  rate  based  on 

gross  annual  sales 

Pawnbroker 

Peddler: 

Buying  or  selling  gifts,  prizes,  etc.,  or  forming 

purchasing  clubs,  on  foot 

With  vehicle,  per  horse 

Coal  oil  or  gasoline 

Patent  meiicine, etc., on  foot 

With  vehicle,  per  horse 

Patent  school  apparatus,  maps,  etc.,  on  foot 

One  horse  and  vehicle 

Each  ad'iitional  horse 

Photographer  or  artist 

Open-air  or  tent  gallery 

Photograph    gallery    going    from   county    to 
coimty  ui  railroad  car  ana  operating  in  limits 

of  citv 

Sohcitlng  pictures  to  be  enlarged  outside  state.  - 

Picnic  or  barbecue,  for  profit 

Playing  cards,  retail 

Wholesale 

Plumber  or  gas  fitter 

Ranges,  clocks,  clothing,  or  implements,  sale  of  ex- 
cept by  merchant 

Real  estate  dealer  or  agent 

Restaurant  or  caf6 

Ring  thro%ving  or  like  device 

Roller  coaster 

Sand,  lime,  sewer  pine,  or  cement 

Securit  V  dealer  or  loan  agent 

Lending  money  at  more  than  50  per  cent  per 

annum 

Shoe-shining  parlor,  each  foot  rest 

Shooting  gallery 

Skating  rink 

Slot  michijie,  music  box,  or  phonograph,  penny  or 

nickel,  respectively , 

Soda-water  foimtain,  rate  based  on  amoimt  of  in- 
vestment  

Soft  drinks,  dealer  except  as  above 

Stable,  Uverv,  sale,  or  feed,  each  stall 

Stock-yard,  'stock  pen,  feed  or  sale  stable  having 

stock  pen,  per  pen  of  400  square  feet 

Street  car  company  or  interurban  railroad,  each 

track  per  raUe 

Swimmuig  pool , 

Tenpin  alley,  each 

Terminal  company,  railroad 

Theater 

Variety 

Theater  ticket  dealer 

Transfer  business,  freight  or  passenger,  if  more  tlian 

one  horse  is  used,  per  horse 

Trading-stamp  business 

Merchant  issuing  same 

Typewriters  sold  from  samples 

Undertaker 

Wareroom  or  warehouse 

Wild  West  show 


1  year.. 
1  year. , 
1  year. 
1  year. 
Iday.. 
1  year. 

lyear. 


125.00 
tea  00 


(') 


7.50 
20.00 
15.00 

100.00 


lyear 60.00-1.50.00 

lyear '    80.00-200.00 


1  year. 
1  year. 

Iday.. 


1  year. 


1  year. 
1  year. 


1  year. , 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  year.. 
1  year. . 
1  day... 
1  year. . 
lyear.. 
1  year. . 

1  year.. 
1  year.. 
1  year.. 
1  year. . 
1  year. . 
1  year.. 
lyear.. 

1  year.. 
1  year.. 
1  year.. 
1  year. . 

1  year.. 

1  year. . 
1  year.. 
1  year.. 

1  year.. 

1  year.. 
1  year. . 
1  year.. 
1  year. , 
1  year., 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  day.. 


MEMPHIS. 


1  year. 


lyear. 
lyear. 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 


'500.00 
100.00 


25.00-100.00 


10.00 


10.00-1,000.00 
»  250. 00 


7.50 
10.00 
10.00 
20.00 
20.00 
150.00 
300.00 

100.00 

25.00 
5.00 


50.00 

25.00 

5.00 

7.  .50 

2.5.00 

»20.00 

30.00 
20.00 
40.00 
10.00 
25.00 
20.00 
50.00 

200.00 

1.00 

25.00 

50.00 

2  2.50-10.00 

10.00-25.00 

5.00 

.50 

'2.00 

aoo 

5.00 
25.00 
750.00 
100.00 
200.00 
10.00 

i.oe 

.500.00 

250.00 

10.00 

60.00 

23.00 

200.00 


Abstract  company 

.^.dvertising: 

Agency,  including  the  painting  of  signs  on 
fences,  walks,  etc 

In  railroad  or  dummy  car 

In  railroad  depot 

In  street  cars 

Scheme  or  device 

Accident  ticket  stand 

.^.diuster,  claim 

5  15  cents  on  each  SlOO  of  taxable  property;  minimum  without  regard  to  time,  15. 
« Does  not  apply  to  person  paying  merchant's  privilege  tax  if  such  stock  does 
not  exceed  5  per  cent  of  the  entire  stock. 

5  In  addition  merchant's  tax  must  be  paid. 

6  In  addition  merchant's  tax  must  be  paid,  except  by  gas  and  water  companies 
doing  plumber's  business. 

'  Does  not  apply  to  livery  stable  paying  privilege  tax. 


J75.00 


25.00 
50.00 
10.00 
100.00 
25.00 
10.00 
25.00 


124 


SPECIFIED  SOURCES  OF  REVENUE— TENNESSEE. 


KIND  OP  BUSINESS  lICENStD. 


Period. 


License  rate. 


MEMPHIS— Continued. 


Agent  for: 

Loans  on  real  estate 

Manufacturer  or  dealer 

Steamlwat  or  railroad,  other  than  ofHce  of 
railroad  terminating  in  city,  each  line  or  road 

represented ' 

Architect 

Athletic  club,  extiibiting  boxing  contests 

Auctioneer 

Automobiles: 

Ageutor  salesman, except  person  paying  garage 
tax 

Ambulance  for  hire 

Baggage,  freight,  or  express,  25  horsepower  or  less 
More  than  25  horsepower 

Garage  or  dealer 

Rent  or  hire 

Sight-seeing,  capacity  10  to  12  people 

More  than  12  people , 

Taxicab,  each 

Truck  for  commercial  puiposes,  each  ton  of 

carrying  capacity 

Awning  and  tent  maker 

Bagging  dealer , 

Ball  or  dance 

Barrel  materia!  and  cooperage  products  dealer 

Baseball,  prolcssional  league 

Traveling  teams  other  than  as  above 

Detailing  game,  except  persons  paying  above 

license 

Bathhouse,  Russian  or  Turkish 

Bicycles  or  supplies,  both  or  each,  dealer  in,  or 

keeping  for  liii  e 

Billiards,  pool,  bagatelle,  etc 

Billposter 

Boiler  inspection  company 

Bonding  company 

Book  agent 

Bottler,  other  than  of  natural  mmeral  waters 

Bottles,  secondhand,  dealer 

Gatherer 

Brick  manufacturer 

Broker,  other  tlian  real-estate  or  merchandise 

Brokerage  or  commission  business  for  c^sh  or  actual 
future  delivery  on  regularly  orgjinized  exchanges.. 

Broom  factory 

Building  material  agent 

Butcher  or  retailer  or  fresb  meats 

Cabinet  shop 

Canv:i,sser  for  furniture  and  household  goods  on 

instuUemntplan 

Cari;>et -cleaning  establishment 

Carpenter  shop 

Carriage  for  funerals 

Cart,  dray,  wagon,  etc.,  rate  based  on  number  of 

horsrs  used 

•■  Cash  registers,  sold  from  samples 

Check  room,  rate  based  on  charge  per  day 

Chewing-gum  manufacturer 

Chiropodist 

Cigar  stand 

Circus  or  menagerie,  or  both 

Circus  outside  city,  parading  streets 

Civil  engineer  or  surveyor 

Claim  agent 

Cleaning,  dyeing,  or  pressmg 

Otubs  holding  drawings  for  premiums 

Coal  and  coke,  or  either,  agent  or  dealer,  each  yard . 
Cobbler  using  macliineiy  run  by  other  than  hand 

power 

Cold-storage  company 

Local  products  only 

Collecting  agency 

Commercial,  mercantile,  or  mutual  protective 
agency 

Local  only 

Concrete,  artificial  stone,  tiling,  and  burial  vaults, 

dealer 

Construction  company,  foreign,  with  chief  oJrice 
outside  state 

Domestic  or  foreign,  with  chief  office  in  state 

Cooper  shop,  steam  pov/er 

Cotton: 

Buyer  or  factor 

Buying  loose  cotton,  lint  cotton,  or  cotton  seed 
from  other  than  licensed  cotton  factor 

Compress,  rate  based  on  number  of  bales  pressed. 

Gin 

Pickery 

Cottonseed'-oil  mill,  rate  based  on  number  of  tons 

pressed  annually 

Credit  association  or  bureau 

Dance  hall 

Dealer  not  otherwise  provided  for 

Detective  agency 

Die  sinker  or  stencil  cutter 

Directory,  compiling  or  selling 

Dog  andpony  show  or  trained  animal  show 

Drummer,  selling  from  samples 


lyear. 
1  year. 

lyear. 
1  year. 
1  year, 
lyear. 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
lyear. 
lyear. 
lyear. 

1  year.. 
1  year, , 
1  year, , 
l(iay.. 
lyear., 
1  year. . 
1  yeai*. . 

1  year. . 
lyear.. 

1  year. . 
lyear.. 
lyear.. 
1  year. . 
1  year. . 
lyear.. 
1  year. . 
1  year., 
lyeai-.. 
lyear.. 
1  year. . 

1  year. . 
1  year. . 
1  year.. 
1  year., 
lyeai-.. 

1  year. . 
1  year. . 
1  year. . 
1  year. . 

lyear.. 
1  year. . 
1  year. . 
1  year. . 
1  year.. 
1  year. . 
Iday.. 
Iday.. 
lyear.. 
lyear.. 
1  year. . 
1  year., 
lyear.. 

1  year., 
lyear.. 
1  year. . 
lyear.. 

1  year. . 
lyear.. 

1  year. . 

1  year.. 
1  year.. 
1  year. . 

1  year.. 

1  yeai'. . 
1  year.. 
1  year.. 
1  year.. 


1  year 

lyear..., 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

1  month., 
1  week . . . 
1  year 


SIOO.  00 
50.00 


25.00 

10.00 

300.00 

75.00 


10.00 
10.00 
15.00 
20.00 
75.00 
10.00 
15.00 
20.00 
15.00 

5.00 
10.00 
50.00 

2.00 

75.00 

100.00 

10.00 

25.00 
15.00 

10.00 
25.00 
75.00 
10.00 
75.00 
50.00 
75.00 
50.00 
10.00 
100. 00 
25.00 

500.00 
25.  00 
25.00 
25.00 
25.00 

10.00 
25.00 
5.00 
10.00 

5. 00-10.  00 

25.00 

10.  00-20. 00 

15.00 

10.00 

1  10.  00 

200.  00 

200.  00 

10.00 

5.00 

10.00 

50.00 

40.00 

7.50 

200.00 

75.00 

25.00 

150. 00 
50.00 


109.  00 
25.00 
50.00 

2  50. 00 

100.00 

25.00-150.00 

50.00 

60.00 

15. 00-350.  00 
25.  Of) 
25.00 
50.  00 
25. 00 
25.00 
100.  00 
20.00 
25.00 
10.00 
1,000.00 


KIND  OF  BUSINESS  UCENSED. 


Period.  License  rate. 


MEMPHIS— Continued. 


Electric  light  and  power  company,  or  either . . . 

1  Does  not  apply  to  person  paying  ad  valorem  or  merchant's  privilege  tax,  if 
stock  of  cigars  and  tobacco  does  not  exceed  in  value  10  per  cent  of  tne  general  mer- 
chandise stock. 

a  Docs  not  apply  to  person  paying  merchant's  privilege  tax. 


Embalmer 

Employment  agency  or  intelligence  office 

Exchange  dealer. . . .' 

Exhibition  or  show: 

Magic  lantern 

Sleight  of  hand  or  legerdemain 

Traveling  theatrical  company  showing  in  hall 
not  paying  theater  tax 


Other  for  profit.. 


Feather  renovator  or  agent  for 

Fees  of  officer  or  witness  of  court,  buying  or  attempt- 
ing to  buy 

Ferry^  landing  in  city 

Fertihzer  or  phosphate  v/orks 

Fish  dock 

Fish  or  game  store 

Florist 

Flying  jenny 

Fortune  teller  or  clairvoyant 

Forwarder 

Foundry  or  machine  shop 

Fruit  stand 

G  as  company 

Hack  or  omnibus,  etc.,  2-horse 

Mure  than  2-horse 

Hat-cleaning  establishment 

Horse,  mule,  or  cattle  broker 

Hotel  or  tavern 

In  addition,  1  per  cent  of  rental  value. 

Huckster  or  fruit  peddler 

Ice  dealer,  wholesale 

Retail,  each  wagon 

Itinerant,  selling  medicine,  or  physician,  on  streets 

or  elsewhere 

Job-printing  office 

Junk  or  rag  dealer 

Each  wagon  buying 

G  atherer 

Secondliand  dealer 

Kodak  and  photographers'  supplies 

Laiuidry 

Each  substation  or  agency 

Lighting  coinpany,  other  than  electric  or  gas 

Lightniug-roci  dealer  or  agent 

Locksmith  or  gunsmith 

Lumber  dealer 

Lunch  stand  or  eating  house  or  wagon 

Marble  yard  or  dealer , 

Meats,  fresh ,  wholesale 

Merchandise  broker  or  agent 

Merchant 

Selling  goods  at  boat  or  other  water  craft,  not 

licensed  as  above 

Merchant  tailor 

Messenger  service 

Motion-picture  films,  manufacture,  sale,  or  lease  of. , 
Moving-picture  show,  rate  based  on  seating  capac- 
ity; 

Admission  5  cents  or  less 

Admission  10  cents  or  more 

Showing  at  night  only,  one-half  of  above 
rates. 
Oil,  coal,  illuminating,  or  lubricating,  or  petroleum 

Eroducts,  sale  of  from  depot,  storage,  tank,  ware- 
ouse,  railroad  car,  or  radroad  depot , 

Oriental  wares  and  novelties,  transient  dealer 

Oysters,  in  addition  to  merchants'  license 

Parcel  or  express  car^  automobile  or  motor  truck, 
running  on  public  highways,  railroads,  interurban 
or  dummv  lines,  eot-h  car 

Park,  public,  if  admissien  is  charged  more  than 
six  timesduring  year,  or  more  than  lOcents  at  any 
one  time ." 

Patent  artii  les,  vender  of,  except  inventor  of  same. . 

Patent-medicine  manufacturer  using  cologne  spirits 
in  manufacture  of  same,  rate  based  on  gross  annual 
sales. , 


Pawnbroker 

Peddler: 

Buying  or  selling,  gifts,  prizes,  etc.,  or  formation 

of  purchasing  clubs 

Coal  oil  or  gasoline 

Cloth 

Dry  goods,  notions,  wearing  apparel,  etc 

Fruit,  tropical,  or  vegetables  except  those  raised 

by  vender 

Images,  plaster  of  Paris,  etc 

Meat 

Patent  medicine,  sale  of,  on  foot 

ATith  horse 

With  vehicle 

\Vith  music  or  other  device  used  to  attract 

crowd 

Patent  school  apparatus,  maps,  etc.,  on  foot 

1  horse  and  vehicle 

Each  additional  horse 

Toy  balloonspr  musical  instruments 

Wienerwurst,  hot  tamales,  ice  cream,  etc 

Wood  or  coal 


1  year. 
1  year. 
1  year. 

1  year. 
1  day.. 


1  month. . 
1  week . . . 

1  day 

1  month.. 
1  week , . . 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  month.. 

1  year 

1  year 

1  year 

1  year.... 

1  year 

1  year 

1  yeai- 

1  year 

1  year 

1  year 


1  year. 
1  year. 
1  year., 

1  year., 
1  year. 
1  yeai'., 
1  year., 
1  year., 
1  year., 
1  year., 
1  year., 
1  year., 
1  year., 
1  year., 
1  year, 
1  year . . 
1  year., 
1  year.. 
1  year.. 
1  year.. 
1  year., 

1  year.. 
1  year.. 
1  year.. 
1  year.. 


1  year., 
1  year., 


1  year. 
1  year. 
1  year. 


1  year. 


1  year. 
1  year. 


1  year., 
1  year. 


1  year., 
1  year., 
1  year., 
1  year., 

1  year., 
1  year., 
1  year.. 
1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year., 
1  year.. 
1  year.. 
1  year . . 
1  year. , 
1  year.. 


§5.00 
25.00 
100.00 

5.0Q 
20.00 

100.00 
25.00 

5.eo 

100.00 
30.00 

li.oo 

300.00 

100.00 
50.00 
50.00 
5.00 
10.00 
25.00 
5.00 

100.00 
25.00 
50.00 
20.00 
1,000.00 
10.00 
15.00 
10.00 
25.00 
25.00 

20.00 

100.00 

5.00 

150.00 
25.00 
100.00 
100.00 
5.00 
25.00 
30.00 
50.00 
20.00 
250.00 
100.00 
10.00 
10.00 
25.00 
25.00 
200.00 
50.00 
10.00 

25.00 
10.00 
15-00 
25.00 


60.00-150.00 
80. 00-200. 00 


=  300.00 
100.00 
10.00 


100.00 

50.80 

lO.OO-l.OOO.OO 

•  200.00 

50.00 

100.00 

20.00 

20.00 

20.00 

120.00 

25.00 

40.00 

80.00 

200.00 

400.00 

150.00 

300.00 

100.00 

120.00 

2.5.00 

20.00 

'  Does  not  apply  to  person  paying  merchant's  privilege  tax  if  such  stock  does 
note,xceed  5  ]ier  cent  of  the  entire  stock. 
'  In  addition  merchant's  tax  mast  be  paid. 


SPECIFIED  SOURCES  OF  REVENUE— TENNESSEE. 


125 


KIND  OF   BDSINESS  LICENSED. 


License  rate. 


M  EMPHIS— Continued. 


Photographer  or  artist 

'Agent  soliciting  pictures  to  be  enlarged  outside 

state 

Picnic  or  barbecue 

Planing  mill 

Playing  cards,  retail 

Wholesale 

Plumber  or  gas  fltter 

Railroad  ticket  broker 

Railway  incline,  rate  based  on  faro  charged 

Ranges  or  clocks,  sale  of.  except  by  merchant 

Real-estate  dealer  or  agent  or  land  company  doing 

such  business 

Restaiu*ant  or  cafe 

Ring  throwing  or  like  device 

Roller  coaster 

Roof  garden 

Sand,  lime,  sewer  pipe,  or  cement  dealer,  not  taxed 

as  merchant 

Seeiu-ity  dealer  or  loan  agent 

Lending  money  at  more  than  50  per  cent  per 

annum 

Sewing  machine  company  or  dealer , 

Shoe-shining  parlor  or  bootblackstand  inside  barber 
shop  or  hotel,  per  scat 

Bootblack  stand  on  sidewalk 

Shoot  ing  gallery 

Skating  rink 

Slot  machine,  music  box,  or  phonograpli,  penny  or 

nickel,  respectively 

Soda-water  fountain,  rate  based  on  amount  of  in- 
vestment  

Spectacles  or  optical  goods,  itinerant  selling 

Stable,  livery,  sale,  or  feed,  each  stall,  20  stalls  or 
less 

Each  additional  stall  up  to  40 

Each  stall  above  40 

Stockyard,  stock  pen,  or  feed  or  sale  stable  having 

stock  pen ,  each  pen  of  400  square  feet , 

Street -Ci\r  company  or  dummy  raihoad  in  city  or 
adjacent  thereto,  each  track,  per  mile 

On  each  car,  additional 

Swimming  pool 

Tarpaulin  and  skids,  for  hire 

Tenoin  alley 

Terminal  company,  railroad 

Theater 

In  public  park  not  charging  more  than  25  cents 

Variety 

Theater  ticket  dealer 

Trading  stamps,  dealer,  company,  or  agency  for. . . 

Merchant  issuing  same 

Transfer  business,  freight  or  passenger,  per  horse. . 

Undertaker 

Upholsterer 

Victrolas,   talking  macliines,   graphophones,  and 

pianos,  any  or  all,  selling  or  renting 

Wagon  manufacturer,  using  steam  or  electric  power 

Hand  power 

Wagon  yard 

Warehouse  or  elevator 

Warehouse  or  wareroom  for  tlie  storage  of  furniture 

and  household  effects 

Wild  West  show 

Wood  yard ■. 

Yeast,  dealer  or  agent 


1  year. 

1  year, 
liiay. 
1  year. 
1  year, 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
I  year. 

1  year. 
1  year. 

1  year. 
1  year. 
I  year. 
1  year. 

I  year. 

1  year. 
1  year. 

1  year. 
1  year, 
1  year. 

1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
I  year. 
1  year. 
1  year, 
1  year. 
1  y&ir, 
1  year. 
1  ye,ar, 
1  year, 
1  year. 

1  year 
1  year 
1  year 
1  year 
1  year, 

1  year 
Iday. 
1  year 
1  year 


NASH\^LLE. 


Abstract  company '  1  year.. 

Adding  machines,  sellmg  from  samples 1  year. . 

Advertising: 

In  railroad  car  or  dummy  cais,  etc 1  year. . 

In  i-ailroad  depots 1  year. . 

In  street  cars 1  year. . 

On  streets,  by  banners,  floats, etc I  1  year.. 

On  billboards i  1  year.. 

Architect lyear.. 

Athletic  club,  exhibiting  boxing  contests,  etc I  1  year.. 

Auctioneer II  year. . 

1  week. 


S25.00 

10.00 

2.00 

25.00 

5.00 

20.00 

10.00 

50.00 

100.00-250.00 

25.00 

25.00 

40.00 
10.00 
26.00 
25.00 

20.00 
50.00 

2.'->0. 00 
1  25. 00 

2.00 

5.00 

25. 00 

30.00 

2.00-10.00 

5.00-25.00 
50.00 

30.00 
1.00 
.30 

■1.00 

10.00 

20.00 

10.00 

75.00 

25.00 

730. 00 

200. 00 

100.  00 

200. 00 

25.00 

500. 00 

500. 00 

1.00 

50.00 

10.00 

50.00 
25.00 
10.00 
50.00 
50. 00 

25.00 

150.00 

20.00 

10.00 


Transient . 
Automobiles: 

Agent  or  salesman,  except  person  paying  garage 

tax 1  year 10. 00 

Ambulance,  for  hire lyear 10.00 

Baggage,  freight,  or  express,  25  horsepower  or  ! 

less 11  year 15. 00 

More  than  25  horsepower |  1  year 20. 00 

Garage  or  dealer 1  year 100. 00 

Rent  or  hire 1  1  J'car 10.00 

Sight-seeing,  capacity  10  to  12  people 1  1  year 15. 00 

More  than  12  people lyear 20.00 

Bathhouse,  Russian  or  Turkish lyear 15.00 

Bicyclesor  supphes, both  or  each,  dealerinor  agent, 

or  keepini;  for  liire !  1  year 10. 00 

Billiards,  pool,  or  bagatelle, etc.,  each  table i  1  year 25. 00 

Billposter i  lyear 75.00 

1  In  lieu  of  all  other  taxes  except  merchant's  privilege  and  ad  valorem  tax.  Does 
not  apply  to  agent  or  merchant  selling  machines  made  by  manufacturer  who  has 
paid  state  tax  required  by  acts  of  1915;  nor  to  those  carrying  r  lachines  as  part  of 
regular  stock. 

3  Does  not  apply  to  livery  stable  paying  privilege  tax. 


S75. 00 
100. 00 

50.00 
10.00 

100.00 
25.00 
75.00 
15.00 

500.00 
20.00 
25.00 


KIND  or  BUSINESS  UCEH3ED. 


Period. 


License  rat«. 


NASHVILLE— Continued. 


Bottler,  other  than  of  natural  mineral  waters 

Distilled  or  mineral  waters,  sale  of 

Broker,  other  than  real  estate  or  merchandise 

Butcher  or  retailer  of  fresh  meats 

Cash  registers,  sold  from  samples 

Check  room,  rate  based  on  charge  per  day 

Cigar  stand 

Retail  dcalcrsellinK  ciearettes 

Wholesale  dealer  selling  cigarettes 

Circus  or  menagerie,  or  both 

Ci\il  or  mining  en,i;ineer 

Cleaning,  dyeing,  or  pressincsteamorelectricpower 
Coal  and  coke,  or  either,  a^jent  or  dealer  in  quanti- 
ties over  5  bushels,  rate  based  on  number  of 

waijons  used 

Cobbler,  using  machinery  run  by  other  tlian  liaud 

power 

Cold  s  tora,?e  company 

Local  produce  only 

Collecting  agency 

Commercial. mercantile, ormutualprotectiveagency 

Local  only 

Construction  company,  foreign,  with  chief  office 
outside  state 

Domestic  or  foreign,  with  chief  office  in  state — 
Cotton; 

Buyer  or  factor 

Compress  .rate  based  on  number  of  bales  pressed . 
Cottonseed-oil  miW,  rate  based  on  number  of  tons 

pressed  annually 

Dance  hall 

Detective  agency 

Directory,  compiling  or  soiling 

Dog  and  pony  show  or  trained  animal  show 

Electric  light  and  power  company,  or  either 

Employment  agency  or  intelligence  office 

Exhibition  or  show: 

Ma^c  lantern 

Show,  concert  .etc .,  not  otherwise  taxed 

Sleight  of  hand  or  leserderaain 

Traveling  theatrical  company,  showing  in  hall 
not  paying  theater  tax - 


Vitascope,  moving  pictures,  etc.,  rate  based  on 

admission  charge 

Other,  for  profit 


1  year., 
lyear.. 
lyear., 
lyear., 
lyear. 
lyear., 
lyear. 
lyear., 
lyear. 
1  day  . 
lyear. 
1  year. 


1  year. . 

1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year.. 
lyear.. 

lyear.. 
1  year. . 

lyear.. 

lyear.. 

lyear.. 
1  year.. 
1  year.. 
1  year.. 
Iday.. 
lyear. 
lyear., 

lyear. 
1  vear. 
Iday.. 


1  month. 
1  week . . . 
Iday 


1  year.'. -. 
1  inonth. 
1  week . . . 

Iday 

lyear — 


lyear — 
lyear — 
lyear — 
lyear.... 
1  month, 
lyear — 
lyear — 
lyear — 
lyear — 
lyear — 


lyear.. 
lyear.. 
1  year., 
lyear.. 
lyear.. 

1  year., 
lyear.. 

lyear.. 
lyear.. 
lyear., 
1  year., 
lyear.. 
lyear., 

1  year., 
lyear. 
lyear., 
lyear. 
1  year., 
1  year, 
lyear. 

lyear. 
lyear. 


1  year. 
1  year. 


Feather  renovator  or  agent  for 

Fees  of  oificer  or  witness  of  court,  buying  or  at- 
tempting to  buy 

Ferry,  landing  in  city 

Fireworks 

Florist 

Flying  jenny 

Fortime  teller  or  clairvoyant 

Fruit  stand .  

Futures 

Gas  company ! 

Hat  cleanirg  es  tablislunent 

Hotel,  or  tavern,  rate  based  on  rate  per  day,  each 
room  for  guests 

Huckster  (farmersellingown  produce  exempt) 

Ice.  dealer  or  factory  delivering 

Retail,  except  factory,  each  wa.con 

Ketaiung  or  selling  from  railroad  car 

Itinerant  selling  medicine,  or  phj'sician,  on  streets 
or  elsewhere 

Junk  dealer 

Kodak  and  photographer's  supplies,  if  principal 
business 

Laundry 

Each  substation  or  agency,  additional 

Agent  for  laundry  outsidestate 

Lighting  company,  other  than  electric  or  gas 

Lightning  rod  dealer  or  agent 

Lunch  stand  or  eating  house,  serving  from  U  a.  m. 
to  3  p.  m.,  rate  based  on  number  of  stools 

Marble  yard  or  dealer 

Meats,  fresh,  wholesale 

Merchant's  privilege  tax 

Stock  less  than  SSOO 

Messen::er  service 

Motion-picture  Alms,  manufacture,  sale,  or  lease  of. . 

Moving-picture  show,  rate  based  onseating  capacity; 

Adinission  5  cents  or  less 

Admission  10  cents  or  more 

Shov.ing  at  night  orUy,  one-half  of  above 

Oil,  coal,  illuminating, or  lubricating,  or  petroleum 

groducts.  sale  of  from  depot,  storage  tank,  ware- 
ouse,  railroad  car,  or  railroad  depot 

Oriental  wares  and  novelties,  transient  dealer 

Park,  pubhc,  if  admission  fee  is  charged  more  than 
6  times  during  year,  or  more  than  10  cents  at  any 
onetime lyear 100.00 

5  Does  not  apply  to  person  paving  ad  valorem  or  merchant's  privilege  tax,  if  stock 
of  cigars  and  tobacco  does  not  exceed  m  value  10  per  cent  of  the  general  merchan- 
dise stock. 

'  Does  not  apply  to  person  paving  merchant's  privikge  tax. 

s  H  cents  on  each  SlOO  of  taxable  property;  minimum  without  regnrd  to  time.  So. 

6  Does  not  apply  to  person  paying  merchant's  privilege  tax,  I  such  stock  does 
not  exceed  5  per  ^ent  of  the  entire  stock. 


$150.00 

25.00 

75.00 

15.00 

200.00 

20.00-40.00 

25.00 

> 10.00 

•  25.00 

200.00 

1,5.00 

25.00 


25.00-40.00 

7.50 
150.00 
75.00 
35.00 
150.00 
15.00 

150.00 
25.00 

•25.00 
25.00-150.00 

15.00-350.00 
50.00 
25.00 
50.00 
20.00 
1,000.00 
25.00 

.^oo 

40.00 
20.00 

100.00 

25.00 

5.00 

60.00-80.00 

100.00 

30.00 

15.00 

500.00 

100.00 
50.00 

5.00 
25.00 

5.00 

100. on 

5.00 

500.00 

1,000.00 

10.00 

.50-.  75 
5.00 

100.00 

5.00 
50.00 

150.00 
•25.00 

30.00 
50.00 
25.00 
25.00 
100.00 
110.00 

10.00-20.00 
25.00 
150.00 

7.50 
15.00 
100.00 

60.00-150.00 
80.00-200.00 


s  o'w.  on 

100. 00 


126 


SPECIFIED  SOURCES  OF  REVENUE— TEXAS. 


KIND  OF  BCSraESS  UCENSED. 


Period. 


License  rate. 


NASHVILLE— Continued. 


Parcel  or  express  car,  automobile  or  motor  trnclc 
running  on  public  highways,  railroads ,  interur 

ban  or  dummy  lines,  each  car 

Patent  medicine  manufacturer  using  cologne  spirits 
in  manufacture  of  same,  rat  e  based  on  gross  annual 

sales 

Pawnbroker 

Peddler: 

Buying  or  sdling  gifts,  prizes,  etc.,  or  forming 

purchasing  clubs,  on  foot 

With  vehicle,  per  horse 

Coal  oil  or  gasoline 

Patent  medicine,  etc.,  on  foot 

With  vehicle,  per  hcrse 

Patent  school  apparatus,  maps,  etc.,  on  foot 

1  horse  and  vehicle 

Each  additional  horse 

Photographer  or  artist 

Open  air  or  tent  gallery 

Photograph  gallery  in  railroad  oar  going  from 

county  to  county 

SoUciting  pictures  to  be  enlarged  outside  state. . . 

Picnic  or  barbecue,  for  profit 

Playing  cards,  retail 

*W  holesale 

Plumber  or  gas  litter 

Ranges,  clocks,  clothing,  or  implements,  sale  of, 

except  by  merchant 

Eeal  estate  dealer  or  agent  or  land  company  doing 

such  business 

Restaurant  or  C3f6 

Ring-throwing  or  hke  device 

Roller  coaster 

Sand,  lime,  sewer  pipe,  or  cenent  dealer,  not  taxed  as 

merchant 

Security  dealer  or  loan  agent 

Lending  money  at  more  than  50  per  cent  per 

annum 

Shoe  shining  parlor,  each  foot  rest 


1  year. 
1  year. 


1  year.. 
1  year.. 
1  year.. 
1  year.. 
1  year., 
lyear.. 
lyear.. 
1  yoar.- 
1  year.. 
1  year.. 

1  year.. 
1  year. . 
1  day... 
1  year.. 
1  year.. 
1  year.. 

1  year.. 

1  year.. 
1  year.. 
1  ye.ar.. 
1  year.. 

1  year.. 
1  year.. 

1  year.. 
1  year. 


$10. 00 


10.00-1,000.00 
1  250.00 


7.50 

10.00 

10.00 

20.00 

20.00 

150.00 

300. 00 

100.00 

2.'i.00 

5.00 

.W.OO 
25.00 
.5.00 
7.50 
2.5.00 
!  20. 00 

30.00 

25.00 
40.00 
10.00 
25.00 

20.00 
50.00 

s  200. 00 
2.00 


I  In  addition  merchant's  tax  must  be  paid. 

:  In  addition  merchant's  ta.x  must  be  paid,  except  by  gas  and  water  compames 
doing  plumbing, 
a  Does  not  apply  to  banks  having  minimum  charge  for  small  loans. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


NASHVILLE— Continued. 


Shooting  gallery 

Skating  rink 

Slot  machine,  music  bo.x,  or  phonograph,  penny  or 

nickel,  respectively 

Soda  v.'ater  fountain,  rate  based  on  amount  of 

]  nvestnient 

Soft  drinks,  dealer,  except  as  above 

Stable,  livery,  sale,  or  feed,  each  stall 

Stockyard,  stock  pen,  or  feed  or  sale  stable  having 

stoc'k  pen,  each  pen  of  400  square  feet 

Street  car  or  interurban  railroad  company,  each 

track  per  mile 

Swimming  pool 

Tenpin  alley,  each 

Theater,  rate  based  on  admission  charge 

Iq  public  park  not  charging  more  than  25  cents. 

Variety 

Theater  ticket  dealer 

Transfer  business,  freight  or  passenger,  if  more  than 

1  horse  is  used,  per  horse 

Typewriters,  sold  from  samples 

Undertaker 

Victrolas,    talldng    macliines,    graphophones»,    or 

pianos,  either  or  all,  selling  or  renting 

Warerooms  or  warehouse  for  the  storage  of  furniture 

and  household  effects 

Wild  West  show , 


1  year. 
I  year. 

1  year. 

1  year, 
1  year. 
1  year, 

1  year. 

1  year. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 
1  year 
1  year 

1  year 

1  year 
1  day. 


S25.00 
50.00 


10. 00-25. 00 
5.00 
.50 

6  2.00 

10.00 

5.00 

25.00 

50. 00-200. 00 

100. 00- 

200.00 

25.00 

l.OO 
25.00 
100.00 


25.00 
200.00 


*  I)oes  not  apply  to  person  paying  merchant's  privilege  tax. 
6  Does  not  apply  to  livery  stable  paying  privilege  lax. 

3. — General  iicense  tax. 

In  Memphis  the  general  license  tax  on  automoliiles  ia  $5  and  on 
motorcycles  $2  each  per  year. 

4. — License  taxes  on  dogs. 

Dogs,  both  male  and  female,  are  taxed  $1.25  each  in  Memphis. 


TEXAS. 


1. — Special  asses.sments. 

a. — For  public  improvements. 

Special  assessments  are  levied  in  Dallas  for  the  entire  cost  of 
opening  and  grading  streets,  and  in  Waco  for  two-tliirds  of  the  costs 
of  the  latter.  For  pa^■ing  streets  the  benefited  property  is  assessed 
for  the  entire  cost  in  Dallas,  El  PasQ,  and  Fort  Worth,  and  for  two- 
thirds  of  the  cost  in  San  Antonio,  Galveston,  and  Waco;  and  for 
paving  alleys  it  is  assessed  for  the  entu'e  cost,  in  Fort  Worth,  Gal- 
veston, and  Waco.  In  Austin,  special  assessments  are  levied  for 
four-fifths  of  the  cost  of  paving  streets  and  alleys.  For  setting  curbs 
and  laying  sidewalks  the  benefited  property  is  assessed  for  the 
entire  cost  in  Dallas,  Fort  Wortli,  Galveston,  Austin,  and  Waco. 
Special  assessments  are  levied  against  benefited  property  for  the 
entire  cost  of  storm  sewers  in  Dallas  and  of  lateral  sanitary  sewers 
in  Fort  Worth. 

b. — For  public  services. 

Fort  Worth  levies  special  assessments  against  the  property  o-wners 
for  the  costs  of  sprinkling  streets  and  cleaning  sidewalks. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  without  issue  of  license. 
Dallas  collects  a  tax  of  4  per  cent  on  gross  earnings  of  detective 

b. — Collected  zdtlt  issue  of  license. 


agencies. 


AUSTIN. 


Auctioneer 

Auto  driver 

BilUards  and  pool,  each  table 

Carnival,  street 

Cigarettes 

Circus,  rate  based  on  seating  capacity  and  admis- 
sion charge 

Motion-picture  exhibition 

Medicine  vender 

Pawnbroker 

Peddler,  foot 

Shooting  gallery 

Skating  rink 

Theater 


1  year. 
1  year. 
1  year. 
1  day. 
1  year, 

1  day. 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 


D.^LLAS. 


The  following  statements  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


lyear S5.00 

lyear 65.00 

lyear 10.00 

lyear 10.00 

lyear 12.50 

lyear 12..50 

lyear 10.00 

lyear 50.00 

lilav 112.60 

lyear 5.00 

lyear 17.60 

lyear 5.00 

1  vear 25.00 

lyear "-15.00-50.00 

lyear .05-.  50 

lyear 17.50 

lyear 50.00 

lyear 10.00 

1  Permit  must  also  be  obtained,  50  cents  for  single  dance,  S3  for  season  of  si;c  months, 
S5  for  annual  permit. 


-Auctioneer 

Automobiles: 

Jitney 

Jitney  driver 

Rent  car 

Baseball 

Automatic 

Billiards,  each  table 

Bowling  alley 

Circus 

Cigarettes 

Commission  merchant: 

Handling  produce 

Office  only 

Selling  from  samples 

Dance  hall,  rate  based  on  floor  space.. 
Dairy,  rate  based  on  number  of  cows. 

Electric  light  plant 

Electrician 

Klectrical  maintenance 


S5.00 
2.00 

10.00 
5.00 
5.00 

105. 00 
12.60 
12.50 
75.00 
2.50 
7.50 
12.50 
12.50 


SPECIFIED  SOURCES  OF  REVENUE— TEXAS. 


127 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


D.\LL  AS— Continued. 


Express  wagon 

Hobbyliorso 

House  mover 

Junk,  wagon 

Yard 

Merchant,  itinerant,  first  monili. 


Moving  picture,  show 

Theater  with  vaudeville  in  connection 

Operator 

Patent  medicine^  vender  other  than  drug  store . 

Musical  exhibition 

Parade 

Pawnbroker 

Peddler,  on  foot 

1  or  2  horse  wagon,  respectively 

Plumber 

Shooting  gallery 

Skating  rink 

Street  railway,  per  mile 

Theater 

Vaudovillo 


1  year 

I  year 

1  year 

I  year 

1  year 

1  month 

Each    add 
tional  month 

1  year 

1  year 

1  year 

1  year 

lyear 

1  parade — 

lyear 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 


Auctioneer 

Auto  truck 

^Vrms  and  ammunition,  sale  of 

Cigarettes 

Circus 

Electricity  and  gas,  manulaeturer 

Electrician 

Employment  agency 

E.xlubition,  acrobatic  feat,  freak  animals 

Express  wagon 

Hack 

Messenger  service 

Money  changer 

Motor  bus 

Omnibus 

Pawnbroker 

Peddler: 

On  foot 

1  horse 

2  horses 

Plumber 

Pool,  billiard  or  other  table,  each  table. . 

Public  service  auto 

Shooting  gallery 

Theater 


1  year. . 
1  year. . 
1  year. . 
i  year. . 
Iday.. 
1  year. . 
1  year. . 
1  year. . 
1  day.. 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
1  year. , 
1  year.. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year . 


FORT  WORTH. 


Auctioneer 

Automobile  for  hire 

Cigarettes 

Circus 

Electrician 

E.xpress  wagon 

Junk  dealer, retail. . 

Wholesale 

Merchant  .itinerant. 

Motion  picture 

Pawnbroker 

Peddler,  on  foot 

Pool, each  table 

Shootmf?  gallery 

Vaudeville  theater. 
Wagon  for  hire 


GALVESTON. 


Cigarettes 

Commission  merchant 

Cotton  factor 

Electriclight  and  power 

Gas  manufactme 

Ice  manufacture 

Pawnbroker 

Peddler,  on  foot 

With  1  or  2  horses,  respectively 

Pool,  each  table 

Shooting  gallery 

Steamship  agent 

Theater 


JO.  50 
7.  .M 

2.1. 00 
5.00 

50,  on 

50.00 

5.00 
65.00 
75.00 

5.00 

50.00 

25.00 

5.00-10.00 

75.00 

2.50 
3. 75-5. 00 
36.00 
15.00 
12.50 

1.00 

150. 00 

10.00 


1  year. 
1  year. 
1  year. 
1  day. 
1  year. 
1  year. 
1  year. 
1  year, 
1  year, 
1  year, 
1  year, 
1  year, 
1  year, 
1  year 
1  year 
1  year 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
1  year. 
1  year, 
1  year 
1  year 
lyear 


KIND  OF  BUSINESS  UCENSED. 


Period. 


License  rate. 


S5.00 
12.00 

1.00 

5.00 

100.00 

17.50 

25.00 

50.00 

5.00 
12,00 
18.00 
50.00 

1.00 
50.00 
2,5.00 
75,00 

2.50 
3.75 
5.00 
25.00 
10.00 
IS.  00 
15.00 
12.50 


(') 


So.  00 
3.00 
5.00 

5.00 

1.00 

12.50 

25.00 

50.00 

10.00 

75.00 

2.50 

10.00 

15.00 

25.00 

.50 


$5.00 
5.00 
17.50 
17.50 
17.50 
25.00 
75.00 
2.60 
3. 75-5. 00 
10.00 
15.00 
5.00 


HOUSTON. 


Auctioneer 

Auto  for  hire 

Ha.seball  park 

Ilrokcr 

Cigarettes 

CirciLs^rate  based  on  ad  mission  charge.. 

Commission  man 

Concert 

Cotton  factor 

Electric  light  company 

Exhibition 

Express  wagon 

Gas  company 

Hobbyhorse 

Interurban  railway 

Jitney,  each 

Knife  rack 

Motion-picture  show 

Medicine  show 

Patent  medicine  vender 

Pawnbroker 

Peddler: 

On  foot 

1-horse  wagon 

2-hor3e  wagon 

Pool,  each  table 

Selling  bankrupt  stock 

Subsequent  5  months 

After  0  months 

Ship  broker 

Shooting  gallery 

Skating  rink 

Street-railway  company 

Street-railway  company,  each  mile . . . 

Tenpin  alley,  each  estal)lishmenl 

Theater 


1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

lyear 

Each 

lyear 

1  year 

1  exhibition. 

1  year 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 


1  year 

1  year 

lyear.... 

1  year 

1  month., 
1  month., 
1  month., 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year — 
1  year 


SAN  ANTONIO. 


Auctioneer 

Baseball  park 

Billiards  or  pool,  each  table 

Billposter 

Bowhng  alley,  per  establishment . 

Cement  contractor 

Cessjjool  cleaning 

Cigarettes 

Circus: 

Main  show 

Side  show 

Commission  merchant 

Concert 

Dray 

Electric  light  company 

Gas  company 

Hack 

Hobbyhorse 

Jitney 

Milk  dealer 

Moving-picture  show 

Pawn  broker 

Peddler: 

Foot 

1-horse  vehicle 

2-horse  veliicle 

Ser\-ice  car 

Shooting  gallery 

Skating  rink 

Theater 

Waterworks 


lyear.. 
1  year., 
lyear.. 
1  year., 
lyear.. 
lyear.. 
lyear.. 
lyear.. 

Iday.., 
Iday... 
lyear.. 
Each... 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear., 
lyear., 
lyear., 
lyear., 
lyear., 

lyear. 
lyear.. 
lyear. 
lyear. 
lyear. 
lyear. 
1  year, 
lyear. 


WACO. 


Auto  service,  each  car . 

Ballpark 

Cigarettes 

Hack  and  express 

Medicine  vender 

Pawnbroker 

Peddler: 

Foot 

1-horse  vehicle 

Pool,  each  table 

Street  carnival 


12. 50        Theater . 


75. 


lyear. 
lyear. 
1  year. 
1  year, 
lyear. 
1  year. 

lyear. 
lyear. 
lyear. 
1  week 
lyear. 


S5.00 

1. 00 

12.60 

17.50 

5.00 

00-112.50 

17.50 

1.00 

17.50 

17.50 

5.00 

1.00 

17.50 

7.50 

17.50 

36.00 

12.90 

12.50 

25.00 

50.00 

75.00 

2.  .TO 

3.75 

.5.00 

10.00 

50.00 

10.00 

5.00 

5.00 

15.00 

12.50 

17.50 

l.OO 

50.00 

12.50 


$5.00 
12.50 
10.00 
100.00 
50.00 
10.  OO 
50.00 
5.00 

100.00 
5.00 
5.00 
1.00 
1.50 
17.50 
17.50 
1.50 
7.50 
25.00 
1.00 
12.50 
75.00 

2.50 
3.75 
S.OO 
25.00 
15.00 
12.50 
12.50 
17.50 


S2.60 
12,50 
6.00 
1.00 
2.50 
75.00 

2.50 
3.75 
10.00 
50.00 
12.50 


'  Kate  fixed  by  city  commissioners;  ma.\imum,  $112.50. 


128 


SPECIFIED  SOURCES  OF  REVENUE— UTAH. 


<JENERAL    LICENSE    TAXES. 


The  following  statement  showa  for  each  city  the  kinda  of  general 
licenses  collected  and  the  rates  of  tax  imposed  for  the  periods 
specified. 


City. 


FOST  WOETH. 


Galveston. 


KIND  OF  LICENSE. 


Automobile: 

Registration 

Driver 

Any  member  of  licensed  driver's 

family 

Automobile,  rate  based  on  capacity  and 

service 

Automobile  truck,  rate  based  on  capa- 
city  

Buggy 

Dray,  1  borse 

Each  additional  horse 

Floats 

Wagons,  rate  based  on  kind  and  num- 
ber of  horses 


lyear 
lyear 

1  year, 

1  year, 

lyear. 
lyear 
1  year, 
lyear. 
1  year. 

1  year. 


License 
rate.# 


SI.  00 
1.00 

.50 

3.00-7.50 

6.00-9.00 
2.50 
5.00 
1.00 
9.00 

3.00-8.00 


City. 

KJND   OF  LICENSE. 

Period. 

License 
rate. 

S.vN  Antonio.. 

Automobile: 

Original  license 

lyear 

1  year 

1  year 

1  year 

$2  00 

1.00 

Motorcycle 

1  00 

4. — License  taxes  on  dogs. 

License  taxes  on  dogs  are  collected  in  the  different  cities  at  the 
following  rates,  each,  per  year:  Austin,  males  $1,  females  $'i; 
Dallas,  males  $1,  females  |2.50;  El  Paso  and  Waco,  males  $1, 
females  $1.50;  Fert  Worth  and  San  Antonio,  males  and  females  $1; 
and  Galveston  and  Houston,  males  and  females  $2 


UTAH. 


1. — Special  assessments. 
a. — For  public  improvoments. 

All  costs  of  opening  and  grading  streets,  setting  cui'bs,  and  con- 
structing sidewalks  and  lateral  sewers  in  Ogden  and  Salt  Lake  City 
are  assessed  against  benefited  property.  Special  assessments  are  also 
levied  in  both  cities  for  one-half  of  the  cost  of  street  grading,  and  in 
Ogden  for  the  whole  cost  of  paving  alleys  and  constructing  tinink 
sewers. 

In  Salt  Lake  City  the  benefited  property  owner  is  assessed  about 
84  per  cent  of  the  cost  of  the  installation  of  "white  way"  or  orna- 
mental lights. 

2. — Business  taxes  other  than  on  the  liquor  trapfic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  collected  without  the  issue  of  a  license  in 
Utah  cities  of  over  30,000  population. 

6. — Collected  with  issue  of  license. 

The  following  statement  shows  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  tor  the  periods  specified : 


KIND   OF  BUSINESS  UCENSED. 


Period.         License  rate. 


OGDEN. 


Automobile,  passenger ' 

Ball  playing,  automalie 

Billiards  or  pool,  each  table 

Billposter 

Bo.xing  or  wrestling  match 

Cement  contractor 

Circus  or  menagerie,  rate  based  on  number  of  cars 

Electrician,  contracting 

Employment  agent 

Exhibit  ing  freaks 

Fortune  teller 

Gasoline  station 

Hotel  runner 

Junk  dealer 

Milk  dealer,  rate  based  on  number  of  gallons  sold . 

Messenger 

Moving-picture  theater 

News  stand 

Oil  storage 

Pawmbroker 

Peddler,  rate  based  on  kind  of  goods 

Plumber 

Refreshment  wagon 

Rooming  house,  rate  based  on  number  of  rooms. . 

Secondhand  dealer 

Shooting  gallery 

Street-car  advertising 

Street  stand,  notions 

Theater,  rate  based  on  seating  capacity 


1  year... 
I  year.., 
1  year.., 
lyear.., 
1  match, 
1  year. . , 
1  day.... 
1  year. . , 
lyear... 
Iday.... 
1  year... 
lyear... 
1  year. . . 
1  year... 
1  year... 
1  year... 
1  year... 
lyear... 
1  year- . . 
1  year... 
1  year. . . 
1  year.  - . 
1  year... 
1  year... 
1  year. . , 
lyear.., 
lyear.. 

1  day 

1  year.. 


S2S.00 

50.00 

25.00 

150.00 

12.50 

50.00 

50.00-165.00 

25.00 

100.00 

5.00 

200.00 

75.00 

10.00 

25.00 

1.00-20.  .10 

25.00 

50. 00 

60.00 

200.00 

150.00 

100.00-500.00 

25.00 

120.00 

1.00-50.00 

25.00 

80.00 

.SO.  00 

1.50 

75.00-125.00 


SALT  LAKE  CITY. 


Assayer 

Auctioneer. . 
Automobiles: 

Gararge.. 

Stand. . . 


1  year 
1  year 

1  year 
1  year 


$12.00 
100.00 


50.00 
1.00 


SALT  LAKE  CITY— Continued. 


Banker  or  broker,  r.ate  based  on  amount  of  capital. . . 

Billiards  or  pool,  each  table 

Billposter 

Boarding  house,  rate  based  on  number  of  boarders. 

Bowing  or  ball,  each  ahey 

Circus  and  show,  per  car 

Contracting  electrician 

Curio  e.xhibit 

Dance  hall 

Distributing  advertising  matter 

Employment  agency 

Hotel  runner . .". 

Junk  dealer 

Lecture,  rate  based  on  seating  capacity 

Loan  and  discount 

Loaning  money 

Meats,  fresh: 

Retail 

W  holesale 

Merchandise  broker 

Merchant,  rate  based  on  value  of  merchandise 

Messenger  or  special  delivery 

Motor  truck,  rate  based  on  capacity  in  tons 

Passenger  automobile,  rate  based  on  passenger  ca- 
pacity  

Pawnbroker 

Peddling: 

Baker's  products 

Merchandise 

Produce: 

By  farmer 

By  other  person 

Photographer 

Plumber 

Pop  corn  and  peanuts 

Real  estate  agent 

Restaurant ,  per  capita  guest  capacity 

Rooming  house ,  rate  based  on  guest  capacity 

Scavenger,  each  wagon  (soil) 

Secondhand  dealer 

Shooting  gallery 

Skill-endurance  contest 

Speed  contest 

Stable; 

Feed  and  board 

Livery,  rate  based  on  number  of  rigs 

Stockbroker 

Tailor 

Theater,  rate  based  on  seating  capacity 

Van  or  dray,  rate  based  on  number  of  hands 

Vender: 

Butter,  eggs,  and  poultry 

Ice  cream 

ililk .  each  5  gallons  per  day  or  fraction  thereof- 
Retail  

Wholesale 

Wagon: 

Coal 

Dyeing  and  cleaning,  job  and  express,  ice,  laun- 
dry, or  manufacturer's,  rate  based  on  number 
of  hands 


1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

1  year 

1  day 

1  year 

1  year 

1  year 

1  year 

1  vear 

1  lecture 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

I  year 

lyear 

1  year 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 

1  exhibition 
1  exhibition 

1  year 

1  year 

!  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 


$8.00-8525.00 

•     12.00 

300.00 

5. 00-20. 00 

20.00 

25.00 

25.00 

2.00 

400.00 

20.00 

100.00 

20.00 

100.00 

1.25-5.00 

50.00 

100.00 

25.00 
126.00 

25.00 
8.00-526.00 

50.00 
10.25-20.25 

25.  00-45. 25 
100.00 

15.25 
75.00 

.50 

25. 25 

l.'i.  00 

25.00 

25.00 

25.00 

1.00 

5.00-150.00 

25.00 

20.00 

50.00 

25.00 

100.00 

30.00 

15. 00-200. 00 

25.00 

10.00 

50. 00-200. 00 

6. 25-10. 25 

15.25 
40.25 

1.50 
LOO 

6.25 


5. 25-6. 25 


3. — General  license  taxes. 

No  general  license  tax  is  imposed  in  either  of  the  two  Utah  cities. 

4. — License  taxes  on  dogs. 

Ogden  and  Salt  Lake  City  collect  dog  license  taxes  of  $2  for  each 
male  and  $'i  for  each  female,  per  annum. 


SPECIFIED  SOURCES  OF  REVENUE— VIRGINIA. 


129 


VIRGINIA. 


1. — Special  AsaESSMENTS. 

a. — For  public  improvements. 

For  specified  public  outlays  or  improvements  in  Virginia  citiea, 
special  assessmentti  on  benefited  real  jiropeity  are  levied  by  the 
various  municipalities,  as  follows:  Richmond,  for  the  construction 
of  sidewalks  and  the  grading  and  paving  of  alleys,  about  tlrree- 
fourths  of  the  cost;  Lynchburg,  for  the  construction  of  sidewalks, 
one-third  of  the  cost,  the  property  owner  in  most  cases,  however, 
paj-ing  two-thii-da  by  agreement  in  advance  with  the  city;  Roanoke, 
for  the  construction  of  sewers  and  sidewalks,  if  the  city  directs  the 
work,  one-third  of  the  cost,  the  property  owner  paying  one-half, 
however,  in  case  of  an  agreement  in  advance  to  that  effect. 

6. — For  public  services. 

For  the  maintenance  of  sewers  in  Richmond  special  assessments 
on  real  property  benefited  are  levied  annually  to  the  ameunt  of 
10  cents  per  foot  of  frontage  on  streets  and  alleys. 

2.  Business  Taxes  Other  Than  on  the  Liquor  Traffic. 

a. — Collected  without  issue  of  license. 

No  business  taxes  are  levied  by  Virginia  cities  without  the  issue 
of  a  license. 

6. — Collected  with  issue  of  license. 

The  following  statement  shows  for  the  different  citiea  each  kind 
of  business  licensed  and  the  ratea  of  tax  imposed  for  the  periods 
specified. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


LYNCHBURG. 


Advertising  matter,  distributor 

Agent 

Building  and  loan  association 

Collecting 

Labor 

Land 

Mercantile  or  credit 

Rental 

Soliciting  subseril>ers  for  mutual  or  mercantile 

protective  company 

Architect,  rate  based  on  gross  annual  receipts 

On  each  SlOO  exceeding  $2,000,  additional 

Attorney  at  law  or  conveyancer,  rate  based  on  gross 
annual  receipt.^ 

On  each  $100  exceeding  $2, 000,  additional 

Auctioneer: 

General 

Real  estate 

Tobacco 

Automobiles: 

Passenger 

Truck,  according  to  horsepower 

Automobile  repair  shop,  unless  taxed  as  merchant 

or  garage 

Bagatelle,  Jenny  Lind,  or  dexter  table 

Baggage  expre.ss  or  transfer  agent 

Barber,  1  chair 

Each  additional  chair 

Banker,  private,  including  stock,  bond,  money,  or 

bill  broker,  etc 

Billiard  and  pool  saloon,  4  tables  or  less 

Each  additional  table 

Billposter 

Additional  for  each  10  square  feet  in  excess  of 

2,500 

Boarding  house,  rental  value  S-100  or  less 

On  each  additional  $100 

Bond  investment,  loan  or  savings  company,  forelgn. 

Subagent  or  solicitor,  each 

Bowlmg,  1  alley 

Each  additional  alley 

Broker: 

Distributing,  rate  based  on  annual  net  Income. . 

Without  regular  place  of  business 

Building  and  loan  association,  rate  based  on  paid-in 

capital 

Butcher 

Chiiopodist  or  corn  doctor 


year 

month  . 

year 

year — 

year 

year 

year — 
year 


iSoO.OO 
I  10.00 
25.00 
15.00 
130.00 
60.00 
75.00 
50.00 

100.00 

10. 00-3o.  00 

1.50 

10.00-35.00 
1.50 

50.00 
75.00 
100.00 

25.00 
10.00-iO.OO 

15.00 
50.00 
25.00 
5.00 
2.00 

200.00 
400. 00 
50.00 
50.00 

.02 
25.00 
5.00 
75.00 
5.00 
100.00 
10.00 

50.00-100.00 
50.00 

150.00-250.00 
30.00 
10.00 

'  noes  not  apply  to  distributor  of  free  samples  of  merchandise  sold  by  merchants 
of  city. 

37905°— IS 9 


year, 
year, 
year. 

year, 
year. 

year, 
year, 
year. 

year, 
year. 

year, 
year, 
year- 
year. 
year. 

year. 

year, 
year, 
year. 


year., 
year, 
year. . 
year, 
year, 
year. 

year. 

year. 

year, 
year, 
year. 


LYNCHBURG— Continued. 


Circus,  show,  or  menagerie,  except  in  building 

otherwise  taxed 

Side  show,  whether  attached  to  circus  or  not,  or 

dime  show  imder  tent 

Civil  engineer  or  surveyor,  rate  based  on  gross 

annua!  receipts 

On  each  $100  exceeding  $2,000,  additional 

Cold  storage 

Commission  merchant: 

Commissions  less  than  $2,000 

Exceeding  $2,000,  on  each  $1,000  or  frac- 
tional i)art  thereof,  additional 

Commercial  broker 

Contractor: 

General,  rate  based  on  gross  amount  of  orders  or 

contracts 

Electrical 

Dentist,  rate  based  on  gross  annual  receipts 

On  each  SlOo  exceeding  $2,000,  additional 

Doctor  or  optician,  itinerant 


Eating  house  or  restaurant 

Fire  works,  retail 

Fish  and  oysters,  dealer 

If  paying  merchant  Ucense 

Fortune  teller,  palmist, etc 

Futures,  dealer  in 

Garage  for  storage  of  automobiles 

Gas  company,  hcense  charge  on  each  mile  of  mains 
in  city ' 

Minimum  Ucense 

Gift  enterprise , 

Hearse ,  undertaker's  carriage ,  or  dead  wagon 

Hotel 

Huckster,  one  place  of  business  in  city 


Purchasing  produce  in  country  and  selling  from 
house  to  house  in  oity,  each  wagon 


Ice  dealer 

Junk  dealer 

Canvasser 

Kmfe  rack,  baby  rack,  dart  gallery,  candy  wheel, 
Japanese  ball  game,  etc 


Laundry,  steam , 

Hand 

Loans  on  sums  less  than  SlOO,  not  exceeding  certain 

specified  rates 

Usurious  rates 

Live  stock  dealer 

Leaf  tobacco  dealer  or  prizer ,  on  each  SlOO  of  tobacco 

purchased  each  year 

Minimum 

Livery  stable 

Each  stall,  additional 

Sale  stable 

Marble  yard,  or  tombsto.io  or  monument  dealer 

Mechamcal  engineer,  rate  ba.sed  on  gross  annual 

receipts 

On  each  SlOO  exceeding  S2, 000,  additional 

Merchant  or  mercantile  firm: 

On  purchases  aggregating  less  than  SI, 000 

$1,000  and  less  than  $150,000,  per  thousand  ad- 
ditional   

$150,000  and  less  than  $1,300,000,  per  thousand 

additional 

Over  SI, .500,000,  per  thousand  additional 

Merchant,  street,  selling  fancy  articles,  balloons, 

toys,  fniits,  candies,  etc 

Sale  made  from  stall  or  stand 


Iday.. 

Iday.. 

1  year. 
1  year. 
1  year. 

1  year. . 

1  year. 
1  year. 


Itinerant 

Merry-go-round,  Ferris  wheel,  revolving  swing,  etc. 
Moving  pictures,  rate  based  on  seating  capacity — 
Oil,  illuminating  or  lubricating,  and  gasoline  deiilcr 

Each  tank,  additional 

Patent  medicines,  sale  on  streets 

Patent  rights,  sale  of 


Pawnbroker 

Peddler 

Special  (selling  by  card  or  sample  to  consumer). 

Photographer  or  daguerrean  artist 

Ph>-sician.  stirgeon,  osetopath,  or  healer,  rate  based 
on  annual  receipts 

On  each  S1,000  exceeding  $2,000,  additional 

Plumber,  or  gas  or  steam  fitter 

Pressing  or  dvoing  est.^ililishment 

Printing  office  or  bonk  binilery 

Publishing,  other  than  regular  newspaper  or  period- 
ical  

Railroad-ticket  broker 


Scales,  public,  for  weighing  forage  and  live  stock.. 

Shoe-shine  cstahlishrTient,  1  chair 

Each  additional  chair 


4  year 

'  year — 
year — 

year 

year — 
month., 
year — 

year 

year — 

year 

year 

year 

year — 


year 

year 

year 

year 

year 

year 

monWis.. 


year 

months.. 

year 

year 

year 


year 

month.. 

year 

year 


year, 
j-ear. 
year. 

year, 
year, 
year, 
year, 
year. 
year. 

year, 
year. 

year. 

year. 

vear. 
year. 


year.... 

year 

month.. 

day 

month., 
year.... 
year — 

year 

day 

year 

month. . 

year 

year — 
year.... 
year — 


year... 
year... 
year... 
year... 
year. . . 


year 

year. . . . 
month.. 

year 

year — 
year — 


$160.00 

15.00 

10.00-35.00 

1..50 

50.00 

50.00 

10.00 
50.00 


10.00-150.00 

1.5.00 

10.00-35.00 

1.50 

30.00 

4.00 

'20.00 

1,000.00 

IS.  00 

5.00 

1,000.00 

500.00 
25.00 

20.00 
125.00 

55.00 

15.00 
»75.00 

15.00 
5.00 

25.00 
6.25 
50.00 
100.00 
50.00 

25.00 
4.00 

25.00 
6.00 

100.00 

5,000.00 

15.00 

.35 

50.00 
25.00 
.50 
30.00 
30.00 

10.00-35.00 
l.SO 

<  15.00 

»3.00 

«2.00 

n.oo 

10.00 
25.00 
4.00 

150.00 

15.00 

150. 00-200. 00 

100.00 
50.00 
50.00 
25.00 
10.00 

200.00 
55.00 
20.00 
35.00 

10. 00-35. 00 

1.50 

•  30.00 

10.00 

15.00 

80.00 

30.00 

6.00 

60.00 

e.oo 

1.00 


2  Plus  five  percent  of  rental  value  In  excess  of  SlOO  of  premises  used. 

'  Plus  5  per  cent  of  rental  value  of  premises  used. 

«  No  license  issued  for  less  than  8  per  cent  of  rental  value  of  premises  used. 


130 


SPECIFIED  SOURCES  OF  REVENUE-VIRGINIA. 


KmD  OF   BUSINESS  UCENSED. 


Period. 


License  rate. 


KIND  OF  BUSINESS  UCENSED. 


Period. 


NORFOLK— Continued. 


LYNCHBURG— Continued. 


Shooting  gallery. 


Skating  nnk •  -  ;■■;,■■■ ' 

Skee-ball  alley  or  game ,  1  alley . 
Each  additional  alley.  ------ 

Snacks  or  Ught  eatab.es,  sale  ol . 


I^^^SSmainifactoer^^bi-ttier;::;:::: 

Stallion  onack.  ^.^^ -^-^  -  —■  V^eept  cold 


Storage 

Tetg^h  company,-  ralebased  onannual  receipts 

from  intrastate  business 

Telephone  exchange _ 

'^''"pXuoor^VrivaVebuildingusedfor-entertain- 

ment  or  exliiDition 


1  year 

1  month... 

1  year 

lyear 

lyear 

1  year 

3  months.. 

1  year 

1  year 

1  year 


1  year.. 

1  year. 
1  year. 
1  year. 


1  week . . 

1  day..-- 

_      ,  -1  I  lyear... 

VeUcles.  rile  based  on  number  horses  used.  ^ 

Hack,  phaeton,  omnibus,  etc lyear... 

Wagon,  dray,  or  cart j 


NORFOLK. 


f  I  lyear. 

Adding  machines,  dealer  or  agent i  year 

Advertising  sign  painter.     -•••••• ; ; ; i  year 

Aerated  waters,  except  sott  dnnKS j  y^gj 

Agency,  claim  or  collection 

Agent:        .  ,  

Advertismg 

Book 


Labor 

fe?Sdln?,''se-liingb7sample;card;orrepre- 

Axchit"  Mes"dent,-rate  ba^ed  onnumber  of  years 
to  practice,  it  more  than  one^.  .^-^^^  --^  -^  - 


lyear 

lyear 

1  month.. 

1  year 

lyear 


1  year . 


1  year. 


nriflice,  if  more  than  one . •  ■  -  -  •  ■ 

l^omesfcfent  rate  based  on  value  ofworl 

AttorliTSSKfoTnS^^^ 

asj^v:^?=s^^Ssc^sJ  ^_.. 

lyear.. 
lyear. 


S25.00 
6.00 

100. 00 
30.00 
10.00 
10.00 
3.00 
10.00 
60.00 
10.00 

1  25.00 

60.00-150.00 
CflO.OO 
200.00 

10.00 

3.00 

10.00 

» 15.00 

5.00-10.00 
C. 00-12. 00 


$50.00 
75.00 
30.00 
50.00 

50.00 
12.00 
2.60 
100.00 
25.00 

100.00 

a  10.00-25.00 


Circus  or  menagerie,  including  1  parade,  for  each 
car  used  in  transportation 

Each  additional  parade.. 

Each  side  show,  additional . ■  -  •  ■  ■  - 

Cleaning  or  pressing,  or  both,  2emplo>ees 

Each  additional  employee ;■■•;; 

Cleaning,  pressing, and  Sveing,  2employecs 

Each  additional  employee . . . .....  ...-■•  •  •  ■  ■  •  • 

Cold  storage,  rate  basecf  on  capacity  in  cubic  feet  .. 
Si,Smission'merchant,ratebasedonamountofgross 

commissions,  if  not  exceedmg  S4,000.  ;•--■•••■■  •  v 
On  each  11,000  or  traction  thereof  in  excess  oi 

$4,000,  additional 

''°"Ktrl4^tt'deSYor-precedingVearexcecd 
S  rtS  based  on  amo^nit  of  such  contracts 


Iday... 
Iday... 
Iday... 
lyear.. 
1  year. . 
lyear.. 
lyear.- 
lyear.. 


1  year... 
lyear... 


I^l^S1^^5r^s,-etc;;ifi^tiicensed^-l 


ConvefanTer;  other'thai'iicemed'attorney  at  law. 


Cook  shop  or  stand. 

'^""fiuyer,  seUer,  or  exporter,  rate  based  on  num- 
ber of  bales  handled 

Creosotogt^mpaiiV;ha^riiioffice'ofVolidtiiiibnsV. 

ness  in  city 

Dance  hall 

Dog  or  pony  show ,  including  one  parade 

DrelS^'TSSSi^li^'W-samerhi^g-omee 
or  soliciting  work  in  city 

ISrl^'^^^-tui^-^^Pi^''"'^^ 


1  year 

lyear 

1  year 

1  month... 


lyear 

lyear... 

lyear... 
lyear... 
lyear... 
1  year... 
Iday — 
1  day... 


lyear.. 
1  year.. 

1  year. 


lyear |      50.00-75.00 

1 10.00-25.00 


lyear. 


1  year. 

1  year. 
1  year. 


"'k''eiSi'gVoVsVs;m.iiesVir"cattie::::::::::"-:-- 

Automobiles: 

FSrlotii^ihailiitiieyjitneyoriimeybns, 

G"a%"tas£ge;raieba.edonvemclecapac- 

'V vehicle  is  under  care  and  custody  of 

U^s^TcefsfeTS-saidspaco-is^nider-car; 

and  custody  of  lessee  . . . . .  ■  ■ 

of  capital 

Baggage  carriers 

Banker, private 

Barber  shop,  three  Chans 

are  sold,  each  table. -....--■ 

In  other  places,  each  table. .  ■--■•■• 

BUlposter  or,distributor  or  sigi  t^ker        .^.^^^  -^^ 
Boarding  or  lodging  bouse,  rate  oaseu  uu  u  lyear. 

looms lyear... 

Directory  or  agent ■■■■-C-y .    lyear. .. 

Boiler,  steam ,  maker  oyeP-f  ^hop^^^ •  ■  ■  •         j      „. . . 

Bookbinder,  blank-book  maker,  or  ruier lyear... 

Bootblack,  each  chair _     lyear... 

Bowling,  1  alley..... -- ....    lyear... 

Each  additional  alley _    lyear... 

Box  ballalley.  .-...-■-•-■-- Yi'-'VedmeVchant!'.'...   1  year... 
^ISSS^^=«^  Lear... 


"of'i^^;ilu;7,orsuV«iV,ratebasedonn^ 
"^^Sl^StSi^ni'S.f^ork^o     J 
Ferry-:TaS:?l^^iHf.rerN^a«^nd-port.- 


lyear 

Not  limited.. 

1  year 

lyear 

lyear 

lyear 

lyear 

lyear 

lyear 


BurglS"'aiarm;  'fire-alafm.-sprinkler  detector, 

witchman  detector  serv-ice,  each 

Business ,  not  otherwise  licensed  

Canvasser ,  not  otherwise  licensed 

Cart  house,  for  storage  purposes 

g|?l^Jr^i^S;oS^S;excVVtaVaucUon 
Carnival  or  street  fair 


lyear 

lyear 

lyear 

lyear 

lyear 

lyear — 
Iday 


Parad6,"additional -.-.'.'.'.-.'..^1  Notiiraited...| 


100.00 
100.00 


20.00 
30.00 


60.00-100.00 

10.00-50.00    I 
50.00 

10.00-30.00 
0.50 
300.00 
12.00 
2.00 
10.00 

25.00 
20.00 
150.00 

5. 00-150. 00 
100.00 
60.00 
30.00 
2.00 
25.00 
10.00 
25.00 
50.00 


50.00-250.00 
.50 

50.00 

100.00 

100.00 

25.00 

50.00 

100.00 

lOO.OO 

25.00 

25.00 

.60 

10.00 

100.00 


Fenmlordeiie;,-cimpanyag"eni;or-representative 

"^SSS-^ii^^sSSw^^f^y-p^yi-is 

FertiiS^?ml;eSordieniicals;broker;notwihg 

merch;uits'  license '.'.'.'..'. 

Fu'toes^ instocks,' cotton,  or  priiduce 


Gas  company 

Hairdresser 

Hotel,  on  each  bedroom ' 

Hor^?'iSJ^?S^linotata;;cti;i;iiaddiiion 
to  any  other  Ucense 

ilSSS[S^ut^?i^iorwith^eVt^inniarm; 

except  one  seUing  own  products 

Each  additional  stall .....  ••■•■:•■•  ■  V^acity' 


Impounding  lot  or  wagon  yard  •--  —  -■  •  • 
ItiSerant  physician,  surgeon,  or  dentist . . . 
KniJe  or  cane-ring  gallery 

Junk  dealer  or  agent ;;;; 

Canvasser . . . -—^—^  oii  uuiibeV of  wagons. 


License  rate. 


$2.00 

100. 00 

25.00 

10.00 

5.00 

20.00 

6.00 

100.00-300.00 


lyear 50.00-125.00 


Laundry ,  steam: 

Al^utOTSoiicltorfornomesident  laundry 
Lightering  or  t>argmg...  ..-■--■-• ---j^--  ■  eiiarging 

agent  or  soUcitor  for 
Loan  "'    "'"" 


1  year.. 

lyear.. 

1  year.. 

lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 
lyear.. 

1  year. 
1  year. 


lyear 

lyear 

1  year 

1  year 

lyear 

lyear 

lyear 

1  month. 

lyear 

lyear... 

lyear... 

lyear... 

lyear... 

lyear... 


^SSra^l;  ;S;UnFor  bookbinding, 

agent  or  soUcitor  for .■•■.■■_•■::• 

Dan  compa 
money  on  s 


"iiSssSSsss^ 


lyear. 


LsxSi«rrK--5S;^-:^-^^^ 


MacSi^e  shop,Vate  basedonnumber  otlathes- . 


Chauffeur, public ..I  lyc4ir 

Chiropodist, resident •■•■•■ |  lyear ' 

,r""l'issuedfo;ies;';han5per^^^^^^^^ 
2  No  license  issued  lor  less  than  8  per  ceni 


Manicurist  

Ituierant  ......■-•--■■•-:•-- -j^-ggYone  or  mon- 

"^urr;t^ro?hfrrn?wk?ma«utactu™gor 

MeSs"f?f *  or  canned,'  wholesale: .:.. 

vehicle,  in  addition  VOJf "'^iJ-jihuting  broker, 
^^.te^i-^raSuan^gVosr^fomfifnitlxceeding 

^■^each$l,i)0i)Yn excess  of  M,-CKX),  additional. 


25.00 
16.00 


i.  00-280. 00 


25.00 
10.00 
10.00 
2.00 


200.00-300.00 
300.00 

50.00 
50.00 
25.00 
50.00 
30.00 
20.00 


100.00 


(') 


10.00 


3  10.00-25.00 

60.00-75.00 

2,000.00 

260.00 

100.00 


100.00 
25.00 
300.00 

10.00 
1.00 
0.50 

100.00 

10.00 


(*) 


1  year... 
lyear... 
lyear... 
lyear... 
1  year . . . 
lyear... 


1  year 

lyear 

1  week  — 


10.00 

5.00 

100.00-225.00 

10.00 

2.5.00 

100. 00 

50.00 

6.00 

200.00 

100.00 

50.00-100.00 

30.00 

100.00 

50.00 


25.00 


300.00 

100.00 

50.00 

25.00-50.00 

10.00 

100.00 


1  year 

1  month. 


1  year . 
lyear. 


50.00 

300.00 

2.00 

100.00 

10.00 


50.00-125.00 
25.00 


year  neKt  preceding. 


SPECIFIED  SOURCES  OF  REVENUE— VIRGINIA. 


131 


KINB  OF  BUSINESS  LICENSED. 


Period.         License  rate. 


NORFOLK— Continued. 


Merchant,  not  otherwise  licensed: 

lietail.  rate  based  on  amount  of  purchases  of 

preceding  year,  if  not  e,\ceeding$IO.ot)0 

On  each  $100  from  510,000  to  550,000,  addi- 
tional   

On  each  $100  in  excess  of  S-W.CXHI,  additional , 

Wholesale,  if  not  exceeding  5150,000  purchases. . 

On  each  SIOO  from  $150,000  to  $400,000, 

additional 

On  each  $100  in  excess  of  $100,000,  additional . 

Merry-go-round,  flying  horses,  or  coaster 

Milk  license,  each  place  of  sale 

Kach  can 

Moving  pictures,  rate  based  on  seating  capacity  of 

place  of  entert^iinmcnt 

Using  phonograph,  or  other  noise-producing 
instruments  to  acivertise,  each  place  of  enter- 
tainment   

Musician,  street 

Oculist,  optician,  or  optometrist,  rate  based  on 

number  of  years  in  practice,  if  more  than  one 

Itinerant 

Oil,    kerosene,   illuminating,    or    petroleum    by- 
products, sale  of "; 

Oysters,  packing,  each  plant 

Patent  or  manufactured  articles,  street  vender 

Pawnbroker 

Peanut  cleaning,  including  privilege  of  sale 

Peddler 


Selling  from  tray  or  waiter  except  fruits,  vege- 
tables, fish,  or  victuals 

Peimy  arcade  or  automatic  theater 

Photographer  or  daguerrean  artist 


Planing  mi  11 

Pop,  ginger  ale,  sarsaparilla,  etc.,  mantifactureror 

bottler 

Sale  of  from  wagons  by  nonresident,  in  addition 

to  vehicle  license 

Printing,  job,  steam  or  electric  power 

Hand  or  foot  power 

Produce, fresh  meat,  nuts,  candies,  etc.,  or  news- 
papers, street  vender,  each  vehicle 

Real  estate  or  land  or  rental  agent  or  real  estate 

auct  ioneer 

Kach  solicitor  employed,  additional 

Refrigeration I 

Restaurant,  eating  house,  or  dairy  Imich  room  — 

Salvage  or  wreckin.g business  withoifice,  or  making 

contracts  or  soliciting  for  in  city 

Ship  broke  r 

Shipping  oliice 

Shooting  gallery 


Skating  rink 

Sleeping  car  company,  on  intrastate  business , 

Slot  machine,  each  machine 

.\gricidtiu-al  products  only,  disposed  of 

Soda  water,  etc.,  sold  from  gooseneck 

Sold  from  fountain,  rate  based  on  amount  of 

capital  invested 

Soft  drinks,  wholesale 

Stable ,  livery  or  boarding 

Steamship  or  steamboat  company,  on  intrastate 

business 

Stevedore 

Additional 

Stock,  bond,  cotton,  or  other  merchandise  broker 

selling  bona  fide 

Dealing  in  futures 

Storing  merchandise,  including  guano,  mart,  etc., 

rate  based  on  floor  space  of  premises  Hsed 

Street  car  company,  urban 

Intenirban 

Telegraph   company,   doing  intiastate   business, 

rate  based  on  ntirhber  of  oITiccs  in  state 

On  every  100  feet  of  conduits  in  city  additional . , 
Company  declining  to  deliver  message  in  city 

without  extra  charge 

Telephone  company: 

Doing  business'between  points  within  city 

On  each  pole  within  city  and  on  each  100 

feet  of  conduits  in  city,  additional 

Doing  business  between  city  and  points  outside 

but  within  state '. . . 

On  each  pole  within  city  and  on  each  100 

feet  of  conduits  in  city,  additional 

Theater,  etc..  rate  based  on  admission  charge 

No  admission  charge 

Theatrical  or  lite  e.xhibition 


Theatrical  ticket  broker 

Ticket  olTice,  except  in  station  of  transportation 

company 

Agent ,  cut  rate 

Title  guarant  y  company 

Tobacco,  snuff,  or  cigars 

Towel  supply  company 

Trading  stamp  business 


1  year.. 

1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  .vear.. 
1  week. 
1  year.. 
1  year.. 

1  year.. 


1  year.. 
1  year.. 

lycar.. 
1  year.. 

1  year., 
lyear.. 
1  week, 
lyear.. 
1  year. . 
1  week.. 
1  day... 


3  months. 

1  year 

1  year 

1  month... 
1  year 


1  year. 

1  year. 
1  year. 
1  year. 


3  months. 


1  year 

1  year 

1  year 

1  year 

1  month. 


1  year 

1  >-ear 

1  year 

1  year 

1  month.. 

1  year 

1  month. 

1  year 

1  year 

1  year 

1  year  . . . 


1  year. 
1  year. 
1  vear. 


1  year.. 
1  year, 
lyear. 

1  year. 
1  year. 

lyear. 
1  year. , 
1  year., 

1  year. , 
1  year., 

1  year. , 

1  year. . 

1  year. . 

1  year- . 


1  year 

1  year 

1  year 

1  week 

1  performance. 
1  year 


1  year. 
1  year., 
1  year. , 
1  year. 
lyear. 
1  year. 


S1S.OO-«S.OO 

.25 

.10 

150.00 

.10 

.05 

10.00 

2.00 

.50 

100.00-200.00 


300.00 
100.00 

10.00-25.00 
100.00 

500.00 
50.00 
20.00 
300.00 
100.00 
20.00 
3.50 

5.00 
100.00 
35.00 

5.00 
50.00 

100.00 

100.00 
50.00 
30.00 

10.00 

125.00 
50.00 

250.00 

30.00 

5.00 

100.00 

50.00 

200.00 

50.00 

5.00 

100.00 

15.00 

250.00 

5.00 

2.00 

5.00 

10.00-50.00 

150.00 

75.00 

250.00 
50.00 

250.00 
300.00 

50.00-125.00 

1,500.00 

150.00-350.00 
1.00 

700.00 

1,000.00 

1.00 

500.00 

1.00 

200.00-350.00 

500.00 

20.00 

10.00 

50.00 

60.00 
50.00 

100.00 
6.0O 
60.00 

300,00 


'  One  per  cent  of  net  income  in  excess  of  $2,000. 

*  Six  per  cent  of  gross  receipts  for  the  calendar  year  next  preceding. 


KIND  OF  BUSINESS  UCEN8ED. 


Period. 


License  rate. 


NORFOLK— Continued. 


Towing  or  contracting  for 

Undertaker  and  embalmer 

Carriage,  hearse,  or  wagon,  1  or2-horse,  respec- 
tively  

Veterinary  surgeon,  rate  based  on  number  of  years 

in  practice  if  more  than  one 

Itinerant 

Water  company 

Wrestling  matches,  each  hall  exhibiting, if  admis- 
sion is  charged  or  wrestlers  receive  compensation. 


1  year. 
1  year. 

1  year. 

lyear., 
1  year. 
1  year. , 

1  year. , 


PORTSMOUTH. 


Adding  machines,  dealer  or  agent,  in  addition  to 

any  other  license 

Advertising  business,  by  signs,  circulars,  etc 


Agency,  claim,  and  collection 

Agent: 

Labor 

Land 

Lightning  rod 

lK>ans  on  real  estate,  if  not  otherwise  taxed 

Printing  or  bookbinding  to  be  sublet,  in  addi- 
tion to  any  other  license 

Rental 

Ticket,  cut  rate 

Attorney  at  law  or  conveyancer , 

Auctioneer , 

Automobiles: 

Agent  for  sale  of,  resident  or  nonresident 

For  hire,  resident  or  nonresident 

Garage  for  storage  and  repair 

Repair  only 

Van  or  tnick,  resident  or  nonresident 

Baker  or  confectionery  wagon  or  cart: 

1  wagon  or  cart 

Each  additional  wagon  or  cart 

Banker,  private 

If  taxed  both  as  banker  and  stockholder 

Barbershop,  for  two  or  tiiree  chairs 

Each  a<lditional  chair 

Billiards,  pool  or  bagatelle,  1  table 

Each  addit  ional  table 

Billposter,  hand  bill  and  card  distributor,  or  sign 
tacker 


Bootblack,  on  streets 

Bowling  saloon,  each  alley  — 

Bread,  cake,  or  pies,  sale  of  from  baskets 

Brick,  manuiacturer  or  dealer,  not  otherwise  taxed . . 

Building  and  loan  association  lending  money  on  real 

estate  or  on  stock  in  an  amount  not  exceeding  sum 

actually  p-aidinat  time  of  loan 

Other  than  as  above 

Business,  not  otherwise  provided  for 

Butcher 

Canvasser,  not  otherwise  provided  for 

Cart  house 

Cash  register,  dealer  oragent  in  addition  to  any  other 

hccnse 

Chiropodist 

Circus,  show,  or  menagerie,  in  city  or  within  1  mile 
of  city,  including  one  parade: 

.\dmission  over  25  cents 

Each  side  show  in  coimection  with  either  of 

above 

Each  street  parade  not  included  in  above . . . 
Admission  less  than  25  cents 


Each  street  parade  not  included  in  above.  - . 

Claim  or  collection  agency 

Clairvoyant,  fortune  teller,  medium,  or  palmist 

Cleaning,  dyeing  or  pressing 

Coal  or  wood: 

Dealer 

Selling  from  boxes 

Selling  from  wagons,  each  wagon  in  addition  to 

regular  tax  on  wagon 

Cold  storage 

Commission  merchant 

Contractor  or  subcontractor: 

Carpentrj',  brick  or  concrete  work,  concrete 
flooring  or  paving,  employing  more  than  one 

workman 

Painting,  plastering,  or  paper  hanging,  etc 

Painting  and  paper  hanging 

Repairing  or  erecting  houses  for  the  piupose  of 
selling  or  renting  same^  if  more  than  one  work- 
man is  employed  and  if  superintendent  is  not 

hcensed  contractor 

Cook  shop  or  stand 

Com .  cotton ,  or  otlier  produce,  buying  or  selling,  in 

addition  to  all  other  licenses 

Crier,  common 

Dancing,  academy  or  school 

Dentist 

Detective  agency 


1  year. 
1  year. 
1  day., 
lyear. 

1  year. 
1  year. 
1  year. 
lyeSc.. 

1  year. 
1  year. 
1  year., 
1  year, 
lyear. 

lyear. 
1  year. 
1  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 
1  year, 
lyear. 
1  year. 
1  year. 

1  year. 
1  day.. 
1  year. 
1  year. 
1  year. 
1  year. 


lyear. 
1  year, 
lyear. 

(*) 
1  year. 
1  year. 

1  year. 
1  year. 


Iday.. 
1  day. 


1  day 

Each    addi- 
tional day.. 


1  year. 
1  year, 
1  year. 

(') 
1  year. 

1  year. 
1  year. 
1  year. 


1  year. 
1  year. 
1  year. 


1  year. 
1  year. 

lyear. 
lyear. 
lyear. 
1  year. 
I  year. 


$100.00 
25.00 

10.00-20.00 

10.00-25.00 
100.00 

(') 

50.00 


$25.00 

50.00 

1.00 

10.00 

10.00 

60.00 
10.00 
20.00 

15.00 
10.00 
10.00 
20.00 
£0.00 

75.00 
30.00 
75.00 
25.00 
10.00 

30.00 

10.00 

250.00 

400.00 

10.00 

2.00 

20.00 

15.00 

60.00 
1.00 
1.00 
10.00 
10.00 
10.00 


50.00 
100.00 
25.00 

(*) 

20.00 
50.00 

25.00 
5.00 


100.00 

10.00 
50.00 
20.00 

10.00 
20.00 

10.00 

300.09 
10.00 

(') 

5.00 

10.00 
20.00 
25.00 


25.00 

i.s.oo 

20.00 


25.4)0 
10.00 

25.00 
30.00 
10.00 
20.00 
25.00 


s  One-half  of  1  per  cent  of  gross  receipts  of  the  calendar  year  next  preceding. 
'  Same  as  merchant. 


132 


SPECIFIED  SOURCES  OF  REVENUE— VIRGINIA. 


KIND  OF  BUSINESS  LICENSED. 


License  rate. 


PORTSMOUTH— Continued. 


Eating  house 

Electrical  apparatus,  wiring  houses  with 

Exliibition  or  entertainment,  room  fitted  for,  not 
theater 

Fertihzcr,  company,  manutaoturuig  or  selling  same, 
or  at^ent  or  reftreseutative  selling  on  commission . . 

Fertilizer  material  chemicals,  shell-lime  or  land 
phister,  manufacture  or  sale  of,  if  not  otherwise 
taxed 

Fish  brought  in  vehicles  to  city  for  sale  or  dehvery, 
each  vehicle,  as  market  tax 

Future  contracts,  for  delivering  of  stosks,  cotton, 
grain,  or  other  produce,  buyer  or  sellers  of,  on 
commission 

Fruits,  nuts,  or  confectioneries  sold  from  sidewalks . . 

Goods  sold  on  streets,  not  otherwise  ta.xed 

Green  grocer 

Horse  for  hire,  not  otherwise  licensed,  each 

Horse,  mule,  cattle,  or  stock  dealer  or  agent 

Horseshoeing,  each  anvil  in  excess  of  one 

Ice: 

Manufacturer 

Sold  from  ice  boxes,  retail 

Sold  from  wagons,  each  wagon,  in  addition  to 
regular  wagon  tax^ 

Itinerant,  goods  brought  into  city  for  sale  as  bank- 
rupt, assignee,  trustee,  or  fire  stoek 

Insurance  broker 

Jimk: 

Dealer  or  can vas,scr,  or  buyer  for 

Dealer  or  wagou,  itinerant 

Laundry 

Nonresident  laundry  or  agent  delivering  in  city. . 

JjOans  on  salaries,  rents  or  annuities,  or  negotiating 
or  making  loans  on  household  furniture  or  other 
personal  property 

Locker,  room  or  house,  each  locker 

Lightning-rod  agent,  putting  up  work  in  city 

Lumlier  merchant 

Manicurist 

Marble,  granite,  or  other  stone  yard,  or  manufac- 
ture or  sale  of  monuments,  granolithic  pave- 
ments, curbing,  etc., in  addition  to  tax  on  capital 
invested 

Medicine  and  salve  vender,  on  streets 

Mercantile  reporter  or  agent  to  report  standing  of 
merchants 

Merchant  or  mercantile  firm 

Merry-go-round  or  like  amusement 

Moving  pictures,  admission  5  cents  or  10  cents,  re- 
spectively   


Over  10  cents 

Musician,  itinerant 

Oil,  kerosene,  gasoUne,  or  other: 

Retail,  from  wagon  or  cart,  each  vehicle 

Wholesale,  or  wholesale  and  retail,  from  wagon 
or  cart,  each  vehicle 

Oysters  and  crabs,  or  fish,  or  all  three,  packing  — 

Oysters  only,  packing 

Oysters,  clams,  or  crabs,  retail,  if  not  otherwise 
taxed 

Patent  rights,  if  under  the  laws  of  United  States, 
sale  of,  unless  the  patentee  be  a  citizen  of  United 
States 

Pawnbroker 

Peddler  or  vender  of  market  produce,  fresh  meats 
or  fish ,  fruits,  nuts,  confectioneries,  tea  or  colTee, 
on  streets  or  in  pubhc  places,  each  tray,  basket, 
or  vehicle,  in  addition  to  v/agon  tax 

Photographic  artist 

Photographs,  canvassing  for  enlarging 

Physician,  surgeon,  optician,  oculist,  osteopath 
practitioner,  Christian  Science  practitioner 

PkHnbing,  steam  or  hot  water  fittuig,  in  addition 
to  merchant's  tax 

Pop,  ginger  ale,  sarsaparilla,  or  other  aerated 
waters,  manufacture  of,  or  sale  of  from  wagons 
by  nonresident,  in  addition  to  wagon  tax 

Pressing  club 

Printing,  job,  or  bookbinding 

Brokerage  for,  in  addition  to  any  tax  on  capital 
invested 

Produce,  brought  from  country  and  occupying 
market  space,  each  cart 

Roller  coaster 

Sample,  card,  or  representation,  selling  by,  or  tak- 
ing orders,  and  dehvering 

Seaman's  shipping  office 

Ship  broker 

Shoe-shining  parlor  or  like  place 

Shoes  and  boots,  secondhand,  brought  into  the 
city  to  sell 

Shooting  gallery 


Skating  rink 

Slot  machine 

So<la  water,  sold  from  fountain  or  gooseneck,  in 

addition  to  any  other  tax 

Stable,  livery 

Stevedore,  if  using  steam  or  horsepower 

Stock  broker 


1  year. 
1  year. 

1  year. 

1  year. 

1  year. 
Iday.. 


1  year.. 
1  year.. 
1  week. 

(=) 
1  year. . 
1  year.. 
1  year. . 

1  year.. 
1  year.- 

1  year.. 


1  day.. 
1  year. 

1  year. 
1  year. 
1  year. 
1  year. 


1  year. 
1  year. 
1  year. , 

(») 
1  year. 


i  year.. 
1  week. 

1  year.. 
1  year.. 
1  week. 


1  year 

3  months.. 

1  year 

1  week 


1  year. 

1  year. 
1  year. 
1  year. 

1  year. 


1  year. 
1  year. 


1  year. 
I  year. 
1  year. 

1  year. 

1  year. 


1  year... 
1  year. .. 
1  year. . . 

1  year 

1  day  . . . 
1  month . 


Iday.. 
I  year. 
1  year. 
1  year. 


1  year 

1  year 

3  months.. 

1  week 

1  month.. 
I  year 


1  year. 
1  year. 
1  ycar. 
1  year. 


1  sio.oo 

10.00 
15.00 
50.00 

50.00 
.10 


250. 00 
30.00 
5.00 
(?) 
5.00 
2.5.00 
3.00 

50.00 
5.00 


50.00 
25.00 

100. 00 
300.00 
100. 00 
100.00 


300.00 

.2,5 

10.00 

m 

5.00 


25.00 
10.00 

100.00 

'  10. 00 

10.00 

75. 00-100. 00 

20. 00-  27.  50 

250.00 

1.00 

20.00 

75.00 
75.00 
40.00 


laND  OF   lUSINE.SS  LICENSED. 


Penod. 


License  rate. 


25.00 
300.00 

30.00 
10.00 
20.00 

20.00 

25.00 

25.00 
10.00 
25.00 

20.00 

.10 
10.00 

1.00 
25.00 
25.00 
3  5.00 

26.00 
50.00 
15.00 

2.  .50 
10.00 

1.00 

5.00 
100.00 
25.00 
150.00 

>  Plus  5  per  cent  per  annum  of  rental  value  of  place  of  business  in  excess  of  $100. 

2  Same  as  merchant. 

'  Plus  7  per  cent  of  rental  value  of  place  of  business  in  excess  of  $100. 


PORTSMOUTH— Continued. 


S75.00 

Street  car,  each 

1  vear 

10.00 

Tailor,  merchant 

"M 

75. 00-100.  OO 

Telegraph  company  doing  intrastate  business,  rate 

Additional,  telegraph  poles,  each  pole 

I  year 

1.50 

Telephone  company  having  lines  running  through 
cify 

If  there  be  any  discrimination  in  rates  between 

1  year. 

*  500.00 

<  750. 00 

Theater  or  place  where  theatrical  performances  are 
usually  held 

100.00 

1  month 

1  week 

1  day .   . 

10.00 
5.00 
1.50 

Ticket  oflfice,  other  tban  cut-rate  or  at  station  of 

10.00 

Timber,  logs  or  piles,  broker  or  dealer 

1  year 

20.00 

5.00 

Toll,  bridge  or  foot  ferry 

1  year. 

50.00 

40.00 

Towing  barges,  boats,  etc 

1  year. 

10.00 

Typewriters,  dc;aler  or  agent,  in  addition  to  any 

25.00 

Undertaking  orerabalming... 

1  year 

26.00 

Vehicles,  horse-dxawa: 

Baker,  or  confectionery  wagon  or  cart- 

30.00 

Each  additional  vehicle,  with  privilege  of 
selling  from 

1  year 

10.00 

Carriage  used  as  hack  or  for  other  business  pur- 
poses, resident  or  nonresident 

1  year 

20.00 

Carry  "log - 

10.00 

10.00 

Hearse,  resident  or  nonresident. 

1  year 

20.00 

20.00 

10.00 

Supplying  through  pipes  not  operating  imder 
contract  with  city 

1  yaar 

25.00 

Wharf  building  and  piling,  or  contracting  for  same . 

1  year .  

RICHMOND. 


Accountant,  first  year  or  receipts  not  exceeding 

$2,000 

Advertising,  wall  or  sign  painter 

.\gent; 

Artificial  limb,  automobile,  advertising,  adver- 
tising matter,  adding  machine,  book,  build- 
ing material,  cash  regi.'iter,  labor  or  labor 
bureau,  manufacturer's  not  otherwlsetaxed, 
piano,  railroad  and  steamship  ticket, type- 
writer, window  cleaning,  sales  or  soliciting, 
first  year,  or  if  receipts  of  preceding  year  were 

not  in  excess  of  S2,000 

Collecting 

Building  or  loan  company 

Amusement  park 

Architect,  or  blue-print  establishment,  first  year, 
or  if  receipts  of  preceding  year  were  not  in  excess 

of  $1,000 

Artist,  not  employee 

Attorney  at  law,  conveyancer,  or  title  e.xaminer.. 

Auctioneer 

Band,  not  local,  each  person 

Bar  per. shop,  three  chairs  or  less 

Each  additional  chair 

Bath  parlors,  Turkish,  etc.,  except  hospitals  and 

hotels 

Bicycle  repair  shop 

Billposter,  advertising,  etc 

Blacksmith  or  wheelwright 

Boiler  shop  or  machinist 

Bowling.  1  alle)^ 

Each  additional  alley 

Bottler,  soft  drinks  or  mineral  waters 

Broker: 

Bond,  stock,  grain,  provision,  dry  goods,  or 

merchandise,  etc 

Commercial,  options  or  futures 

Buildmg  and  loan  association: 

Mutual 

Other  than  mutual,  per  $1,000  capital 

Butcher 

Carpet  cleaning,  not  connected  with  laundry  or 

pajdng  property  tax 

Candy,  confectionery,  or  fruit  stand,  etc 

Card-wTiting  stand 

Chemist 

Chiropodist,  itinerant 

Circus  or  menagerie,  inside  city,  including  parade, 

rate  based  on  number  of  cars 

Within  1  mile  of  city 

With  parade  in  city 


1  year. 
1  year. 


1  year. 
1  year. 
1  year. 
1  year. 


1  year. 
1  year. 
1  year. 
1  year. 
I  year. 
1  year. 
1  year. 

1  year. 
1  year. 
1  year, 
1  year, 

1  year 
1  year, 
1  year. 


C») 


1  year. 
1  year. 

1  year. 
1  year. 


CO 


1  year 

(») 

1  year 

1  year 

1  week... 


1  day. 
1  day. 
1  day. 


»  $20. 00 
100.00 


9  20. 00 
15.00 
25.00 

100.00 


'10.00 
25.00 
'10.00 
75.00 
2.50 
10.00 
2.00 

26.00 

10.00 

100.00 

10.00 

m 

10.60 

5.00 

100.00 


100.  00 
200. 00 


C) 


50.00 
10.00 


(») 


10.00 

) 

10.00 
30.00 
10.00 


25.00-250.00 
1.50.00 
250.00 


*  Plus  3  per  cent  of  gross  receipts  of  company. 

f-  One-half  of  1  per  cent  of  gross  receipts. 

8  Gross  receipts  preceding  year  exceeding  $2,000,  1  per  cent  of  ex  cess  receipts 
additional. 

'  Gross  receipts  preceding  year  exceeding  $1,000,  one-lialf  of  1  percent  of  excess  re- 
ceipts additional. 

8  Taxed  as  contractor. 

9  Taxed  as  merchant. 


SPECIFIED  SOURCES  OF  KEVENUE— VIRGINIA. 


133 


KraD  or  BUSINESS  UCENSED. 


Teriod. 


T,icensc  riitc. 


RICHMOND— Continued. 


Clairvoyant,  fortune  teller,  or  palmist 

Cleanini;  and  prossinR 

Cioanin^,  prcssinL;,  and  dyeing 

Siippinj^  ('ir  correspondent  bureau 

Coramission  merchant 

Contractor,  other  than  electrical,  comtracts  of  previ- 
ous year,  S1,000  to  S-'^OOO 

Contractor  or  carpenter,  employing  no  help,  first 
year,  or  i(  receipts  were  ?1  ,tK>0  or  less 

Cook  shop 

Dentist,  first  year,  or  if  receipts  of  preceding  year 
were  not  in  excess  of  S1,0C0-. 

Detective 

Dress  or  jiai  ment  maker,  carrying  stock,  not  other- 
wise ta\rd 

Eating  house,  restaurant,  etc.,  including  lodging. . . 

Electric  light ing 

Electrical  contractor 

Engineer,  civil  or  mechanical,  or  sun'cyor 

Elevator  agent 

Engraver,  not  otherwise  taxed 

Feather  and  matl  rcss,  making  or  renovating 

Flowers,  permancntstand,  street  or  market 

Garage,  capacity  of  5  cars 

Over  Scars,  per  car  space,  additional 

Gas  fitting 

Gaslighting 

Grain  elevator 

Granite  yard  for  cutting  or  setting  stone,  etc 

Granite  yard  or  dealer,  other  than  contractor  or 
merchant,  quarries  outside  city 

Gun  and  pistol  dealer 

Hairdresser  or  manicurist 

Harness,  repair  shop 

Hotel,  30  rooms  or  over,  per  room 

Ice-cream  manufacturer,  not  paying  tax  on  capital . . 

Ice  dealer 

Impounding  lot  where  stalls  are  rented  or  animals 
fed  by  day  only,  or  wagon  yard 

Itinerant  merchant 

Junk  dealer 

Laboratory,  analytical  or  chemical 

Laundry: 

Hand 

Steam 

Livery  stable,  board  and  feed,  10  stalls  or  less 

Each  additional  stall 

Live-stock  or  horse  salesman 

Loan  company  or  private  banker 

Locksmith 

Lunch  ro^ra  or  counter 

Lumber  measurer 

Machinery  repair  shop,  capital  less  than  53,000 

Mercant  ile  agency  or  credit  bureau 

Merchant,  according  to  purchasesin  preceding  year: 

Less  than  SI, 000 

81.000  to  «2.000 

J2,000toS20O,0OO— 

First  S3,noo 

Bxccedmg  82,000,  each  SlOO,  additional 

S200  000  and  over- 
First  $200,000 

Exceeding  S200,000,  each  $100,  additional. . . 

Merchant ,  transient  retail 

Merry-go-round,  etc.,  permanent 

Transient 

Messenger  service 

Medicine  vender,  on  open  lots 

Money  lender 

Moving  pictures,  rate  based  on  admission  fee 

Music  on  streets,  each  person 

Natatorium,  bathing  pool,  or  baths 

Newspaper  or  periodical,  rate  based  on  circulation . . 

Oil  peddler,  without  permanent  storage  plant  in 
city,  In  addition  to  wagon  tax 

Oyster  dealer 

Painting,  house  or  sign 

Palmistry 

Pawnbroker 

Peddler,  on  foot, selling  wares  not  produced  by  him- 
self 


Photographer,  each  gallery 

Pictiu-e-frame  dealer 

Physician,  surgeon,  osteopath,  healer,  or  massage 
practitioner,  first  year,  or  if  receipts  were  not  in 

excess  of  SI  .000 

'  Plating  est  abhshment 

Plumbing  or  steam-fitting  establishment 

Pooht)illiards,  or  bagatelle,  1  table 

Each  additional  table 

Premium  or  gift  agent 

Promoter  or  financial  agent 

PubUchaU 


1  year. 
I  year. 
1  scar., 
1  year. 
1  year. 

1  year. 

1  year. 
1  year. 

1  year. 
1  year. 


1  year 

1  year 

1  year 

1  year 

1  year 

(') 

1  year 

1  year 

lyear 

lyear 

1  year 

« 
1  year 

(') 
(=) 


lyear. 
1  year., 
lyear. 
1  year., 
1  year. 
1  year. 


(•) 


(') 


1  year. 

C 
1  year, 
lyear. 


1  year 

lyear 

1  year 

1  year 

(10) 

1  year 

1  year 

1  year 

1  year 

lyear 

lyear 


lyear. 
I  year. 

1  year, 
lyear. 


lyear 

lyear  — 

1  year 

lyear 

1  month. . 

lyear 

1  week... 

lyear 

lyear 

lyear 

1  year 

1  year. . . 


1  year. 


lyear. 
lyear. 


lyear... 
1  year . . . 


lyear... 
lyear... 

(») 
1  year... 
1  year... 

(") 

1  year... 


»200.aO 
l.'i.OO 
20.00 
10.06 

1 .10. 00 

2  15.00 

■  10.00 
10.00 

MO.  00 
25.00 

2.5.00 
MO.OO 

i,5ai.oo 

2.5.00 
•10.00 
(«) 

10.00 
15.00 
2,5.00 
60.00 
2.00 
W 
100.00 

(') 
(«) 

25.00 
30.00 

5. 00 
10.00 

1.00 
25.00 

m 


150.00 
30.00 

10  00 

50.00 

10.00 

1.00 

(10) 

500.00 
10.00 

6 10.  00 
10.00 
10.00 
50.00 

5.00 
10.00 

10.00 
.20 

406.00 
.10 
75.00 
50.00 
10.00 
10.00 
50.00 

500.  no 

75. 00-200.  00 

2.  .50 

25.00 

25. 00-100. 00 

100.  00 

(") 

(«) 

300.00 
300.00 


KIND  or  BUSINESS  UCENSED. 


License  rate. 


100. 00 
30.00 


(") 


« 10. 00 
20.00 

m 

35. 00 
15.00 
(") 

(1!) 

25.00 


'  Gross  commission  over  SI  ,000.  SI  per  SI  .000  additional. 

»  Oontl-acts  over  S'l.OO'l,  SI  per  SI  .000  additional. 

«  Gross  receipts  preceding  year  exceeding  SI  ,000;  T  per  cent  of  excess,  additional. 

*  Gross  receipts  preceding  year  exceeding  $1,000,  ouc^half  of  1  per  cent  of  excess 
receipts  additional. 

«  Rental  value  exceeding  $300  per  annum,  3  per  cent  of  excess  additional. 

*  Taxed  as  contractor. 

'  Taxed  as  storage  warehouse. 

6  Taxed  as  merchant,  wagon  tax  additional. 

*  Taxed  as  merchant,  transient. 
>o  Taxed  as  auctioneer. 

11  Taxed  as  merchant. 


RICHMOND— Continued. 


Railway  news  company 

Real-estate  agent,  including  auctioneering 

Renting 

Loans  on  real  estate 

In  business  less  than  5  years  or  commission 

not  exceeding  85,000  all  privileges  above 

Real-estate  salesman, connected  with  ofTiceof  agent, 

sel ling  on  commission 

Roofer 

Safe  dealer 

Sale  and  exchange  stable  or  live-stock  yard 

Secondhand  dealer 

Shoe-repair  shop 

Shoe-shining  establishment,  each  seat 

Shooting  gallery 

Show,  small,  transient 

Skating  rink 

Slot  macliine,  each 

Soda  fountain,  according  to  capital  invested 

Stallion,  kept  by  other  than  livery  stable 

Stenographer,  emplojdng  1  or  more  assistants 

Storage  warehouse,  merchandise,  tobacco,  etc 

Each  additional  house 

Strcct-car  advertising 

Telegraph  or  telephone  company 

Theater,  rate  based  on  admission  charge 

Theater  ticket  speculator 

Theatrical  exhibitions,  etc. ,  transient 

Tombstone  or  marble  yard 

Umbrella  repairer 

Undertaker 

Upholstering,  including  packing  and  shipping 

Vehicles: 

Cart,  dray,  or  wagon,  race  based  on  number  of 
horses 

Buggy 

Hack  or  carriage,  2  horses 

Automobile,  rate  based  on  seating  capacity 

Auto  wagon  or  dcU very,  rate  based  on  capacity 
in  tons 

Motorcycle  delivery  van 

Wall  papering  or  house  decorating 

Watchmakers  and  repairers,  with  no  stock 

Wood  sawyers,  with  machine  saw,  other  than  dealers 


KOANOKE. 


Abstract  or  title  guarantee 

.\gent  or  canvasser  for — 

Books,  periodicals,  pictures,  etc 

Manufactured  articles  or  machines,  not  otherwise 

provided  for,  except  licensed  merchant 

Pictures,  copying  or  enlarging 

Printing  establishment  or  book  bindery  outside 

city 

Real" estate,  sale  of. 

Renting  houses 

Architect,  in  practice  less  than  five  years 

5  years  or  more 

Attorney  at  law  or  conveyancer  in  practice  less  than 

5  years 

Ti\'e  years  or  more 

Auctifmeer,  general  or  real  estate,  each 

Selling  watches,  clocks,  jewelry,  oriental  rugs, 

bric-a-brac,  etc 

Automobiles: 

For  hire,  rate  based  on  passenger  capacity 

Motor  or  jitney  bus 

If  limited  to  designated  route 

Contmuous  service  of  12hours  per  day  over 

desi.gnated  route 

Bagatelle,  Jenny  Lind,  or  dexter  table  or  indoor 

baseball  or  similar  game,  each 

Banker,  private 

Bankrupt,  assignee,  trustee,  fire  or  wreck  stock,  sal- 
vage company,  transient  vender  for  sale  of 

Barber,  3  chairs 

Each  additional  chair 

Bilh.ardsor  pool,  1  table 

Each  additional  table 

Billposter 

Books,  periodicals,  maps,  etc.,  other  than  religious 

works,  agent  forsaleof  or  canvasser 

Bottling  or  manufacturing  pop,  guiger  ale,  etc 

Bowling,  boxball,  or  skeeball,  1  alley 

Each  additional  alley 

Building  and  loan  association,  rate  based  on  paid-in 

capital  not  exceeding  S4"0,000 

Additional  on  each  $1 ,000  exceeding  S400,00e. . . 
Agent  for,  except  those  with  principal  office  in 

city 

Mutual,  confining  business  to  Roanoke  and 

suburbs 

Butcher  or  fresh  meat  dealer 

Cider,  ciderine,  cider  phosphates,  orotherconcoction 
not  made  wholly  of  pureapple  juice,  manufacturer 

or  wholesale  dealer 

Retail  dealer 


1  year.. 

1  year.. 

1  year.. 
1  year.. 

1  year. 
1  year.. 
1  year. . 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  year.. 

1  year. , 

1  year., 
1  year. , 
1  year. 

1  year. 

1  year. 
1  year., 

1  year., 
1  year., 
1  year., 
1  yftir. , 
1  year. , 
1  year.. 

1  year. . 
1  year.. 
1  year.. 
1  year.. 

1  year.. 
1  year. . 

1  year.. 

1  year.. 
1  year.. 


1  year. 
1  year. 


(") 
$50.00 
25.00 
26.00 

50.00 

10.00 

C) 

(") 
(■>) 
(") 

10.00 

1.00 

2.5.00 

10.00 

50.00 
1.00 
10.00-50.00 
10.00 
25.00 
100.  oo 

60.00 

200.00 

500.00 

75.00-200.00 

50.00 

10.00 

(') 

10.00 
25.00 
25.00 


7.00-20.00 

5.00 

10.00 

10.00-25.00 

10.00-25.00 
5.00 

CO 

10.00 

10.00 


825.00 

le.oo 

25.00 
10.00 

10.00 
60.00 
25.00 
15.00 
25.00 

15.00 
25.00 
25.00 

1,000.00 

15.00-20.00 
40.  CO 
30.00 

20.00 

100.  OO 
400.00 

200.00 
5.00 
2.50 
50.00 
25.00 
25.00 

10.00 
50.00 
75.00 
25.00 

75.00-375.00 
.50 

50.00 

50.00 
30.00 


100.00 
25.00 


■'  Taxed  as  broker. 

1'  Taxed  as  cummission  merchant  or  auctioneer,  according  to  business  done. 


134 


SPECIFIED  SOURCES  OF  REVENUE— VIRGINIA. 


KIND  OF   BUSI>fESS  LICENSED, 


KOANOKE— Continued. 


Circus,  show,  or  menagerio,  not  in  building: 

From  tlie  lOtli  to  30th  of  September 

Sideshow  or  dime  show  under  tent,  whether 

connected  with  circus  or  not 

Parade 

Any  other  time,  rate  based  on  admission  charge. 
Side  show  whether  connected  with  circus 

or  not 

Ticket  speculator 

Civil  engineer,  in  practice  less  than  5  years 

5  years  or  more 

Clairvoyant,  fortime  teller,  palmist,  or  astrologer 

Cleaning  and  pressing 

Clothes  sold  from  samples  or  by  taking  measure- 
ments   

Coal  peddling  on  streets  in  gnantities  of  not  more 

than  250  pounds,  each  vehicle 

Collecting  agency 

Commission  merchant  or  merchandise  broker,  com- 
missions ,  S2,000  or  less 

Additional  on  each  31,000  or  fractional  part 

thereof,  exceeding  82,000 

Dance  hall  or  pavilion 

Dentist,  in  practice  less  than  5  years 

5  years  or  more 

Dyeing  establishment 

Agent  or  solicitor  for  such  establishment  outside 

city 

Electric  light  or  power,  sale  of 

Electric  wiring 

Exhibition,  not  otherwise  provided  for 


Express  company,  on    intrastate    business  done 

through  city  office 

Fish,  fresh,  sale  of 

Sold  from  wagons,  each  wagon 

Futures,  options,  and  stock,  buying,  selling,  or  tak- 
ing orders  on  margin 

Gas  company 

Compressed  gas,  manufacture  of,  except  rail- 
road company  manufacturing  for  own  use. . , . 

Heat,  sale  of 

Hotel 


Not  serving  meals,  25  rooms  or  less 

Each  additional  room 

Horses,  public  sale  of 

Ice  dealer 

Manufacturer,  each  plant 

Icecream  peddling,  1  vehicle 

Each  addit  ional  vehicle 

Insurance  broker  or  solicitor,  not  employed  by  regu- 
lar agent  for  whole  time 

Intelligence  office 

Itinerant  doctor,  cancer,  eye,  or  throat,  or  optician . 

Junk,  dealer 

Canvasser 

Labor  agency,  agent,  or  solicitor 

Laundry,  hand 

Power 

Not  licensed  by  Roanoke,  each  agent 

Lending  money  secured  by  order  or  on  assignment 
of  time  or  wages,  or  by  chattel  mortgage  or  lien  on 

personal  property 

Lightning-rod  dealer  or  agent 

Mercantile  agency,  doing  a  rating  business 

Merchant,  rate  based  on  amount  of  purchases  if  not 

e.xcceding  $4,000 

On  each  SlOO  in  excess  of  $4,000  and  less  than 

$50,000  additional 

On  each  $100  in  exce^  of  850,000,  additional. . . , 

Merry -go-roimd,  hobbyhorse,  thriller,  etc 

Monuments,  tombstones,  etc.,  sale  or  manufacture, 

in  addition  to  merchant's  license 

Moving  pictures,  rate  based  on  admission  charge. . . 


With  piano,  phonograph,  or  like  instrument  on 
street 


Oil: 

Coaljkerosenc, etc., sold  or  delivered  from  wagon 
on  streets,  in  quantities  of  25  gallons  or  less — 

Quantities  exceeding  25  gallons. 

Illuminating  or  lubricating,  each  tank  of  600 

gallons  or  "more  capacity,  in  city 

Organizer  or  promoter  of  corporations 

Patent  or  quack  medicines,  soap,  etc.,  sale  of,  on 

streets^  by  auction  or  otherwise 

Patent  rights,  soiling  or  offering  for  sale 

Pawnbroker,  not  including  merchandising 

Peddler,  not  otherwise  p  rovided  for 

Penny  arcade 

Photographic  or  daguerroan  artist,  resident  or  itin- 
erant   


1  day.. 

day. . 
day., 
day. , 

day., 
day., 
year. 
year, 
year, 
year. 

year.. 

year. . 
year. . 

year.. 

year., 
year. . 
year., 
year., 
year.. 


year. . 
year., 
year., 
week, 
day. . 


year, 
year, 
year. 

year, 
year. 

year, 
year, 
year., 
year, 
year., 
year. . 
year., 
year. . 
year., 
year.. 

year. . 
year., 
year., 
year. . 
year. . 
year., 
year., 
year., 
year.. 


year, 
year, 
year. 

year. 


year. . . 
year. . . 
iuouth. 


year 

year 

month, 
week. . . 
day 


year 

month, 
week. . . 
day 


year. . 
year. . 

year., 
year., 

day.. 

year., 
year. . 
year., 
day.. 

1  year. 


$500. 00 

100. 00 

1,000.00 

20.00-250.00 

15.00 
25.00 
15.00 
25.00 
500. 00 
15.00 

50.00 

10.00 
25.00 

50.00 

10.00 
15.00 
15.00 
25.00 
25.00 


KINP  OF  BUSINESS  LICENSED. 


License  rate. 


(') 


20.00 

I 

20.00 

10.00 

2.00 


250. 00 
50.00 
50.00 


(') 


(') 


100.00 


'  25. 00 

25.00 

1.00 

50.00 

100.00 
50.00 
15.00 
10.00 

25.00 
25.00 
2,5.00 
2.50.  00 
125  00 
25.00 
10.00 
25.00 
25.00 


400.00 

100.00 

50.00 


30.00-35.00 

.30 

.15 
25.00 

25.00 

75. 00-250.  00 

15. 00-  60. 00 

5. 00-  20.  00 

1.00-  4.00 

112.50-375.00 

22. 60-  75. 00 

7.  50-  30.  00 

1.50-  6.00 


30.00 
150.00 

80.00 
150.00 

25.00 
25.00 
350. 00 
50.00 
50.00 


25.00 


ROANOKE— Continued. 


'  One-hall  of  1  per  cent  of  gross  receipts. 

»  One-half  of  I  per  cent  of  iiross  receipts  derived  from  business  in  city. 

» In  addition,  6  per  cent  of  rental  value  of  premises  and  furniture. 


Physician,  surgeon,  veterinarian,  osteopath,  chiro- 
practor, or  other  healer,  in  practice  less  than  5 

years 

5  years  or  more 

Plumbing  or  gas  fltttng 

Restaurant,  dining  room,  lunch  counter,  or  snack 
h  ouse 

Ring  game,  knife  rack,  or  baby  rack,  etc 

Sample  or  commission  merchant,  selling  to  con- 
sumer   

Selling  on  streets,  any  article 

Shoe-shine  parlor,  more  than  1  and  less  than  3  em- 
ployees, rat  e  based  on  charge 

Eac  h  additional  employee 

Shooting  gallery 

Show,  magic  lautera,  vaudeville,  etc.,  rate  based  on 
admission  charge 

With  piano,  phonograph,  or  like  instrument  on 
streets 

Skating  rink 

Slot  machine 

Soda  fountain 

Selling  edibles  except  ice  and  ice  cream,  addi- 
tional  

Stable,  boarding  or  feed 

Livery  or  sale 

In  addition,  on  each  stall 

Stallion  or  jack 

Storage 

Stocks  bonds,  notes,  or  bills,  bona  fids  sale  of 

Sold  on  margm 

Sold  on  instaUment  plan,  if  liable  to  lapse  on 

failm'e  to  pay  installment 

Telegraph  company,  engaged  in  intrastate  business.. 
Telephone  company,  engaged  in  intrastate  business. . 
Theater  or  buildiivg  used  exclusively  for  theatrical 

or  similar  performances,  admission  SI  or  less 

More  than  S)  but  less  than  SI. 50,  additional 

More  than  SI. 50,  additional 

Ticket,  railway  or  steamship,  sale  of,by  other  than 

agent  of  company,  each  place  of  business 

Tobacco,  cigars,  or  snuH,  retail 

Trading  stamps,  chocks,  coupons,  etc.,  selling  or  re- 
deeming   

Prolit-sharing  or  hke  coupons,  selling,  redeem- 
ing, or  gi\'ing 

Undertaker,  in  addition  to  merchant's  Ucense 

Vehicles,  horse-drawn: 

Cart,  dray,  or  wagon,  1  or  2  horse,  respectively. . 
HaCK  or  carriage  for  iiire,  1  or  2  tiorse,  raspectively 

Wagon  or  feed  yard 

Water  company 

Wood  yard 


1  year 

1  year 

1  year 

1  year 

1  year 

1  month 

1  year 

1  week 

1  year 

1  year 

1  month 

1  year 

1  month 

1  week 

I  day 

1  year 

1  month 

1  week 

Iday 

1  year 

1  "month 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  performance 
1  performance 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

I  year 

1  year 


$1.5.00 
25.00 
20.00 

25.00 

250.00 

25.00 

100.00 
5.00 

10.00-25.00 
2.50 
15.00 

75. 00-250. 00 
15. 00-  50. 00 
5. 00-  20. 00 
1.00-    4.00 

112.50-375.00 

22.  50-  75.  00 

7. 50-  30. 00 

L50-    6.00 

100.00 

10.00 

2.50 

5.00 

25.00 
10.00 
25.00 
.50 
25.00 
25.00 
50.00 
500.00 

200.00 
100.00 
500.00 

100.00 
5.00 
15.00 

30.00 
5.00 

500.00 

50.00 
25.00 

2.50-5.00 
5.00-7.50 

25.00 
(■) 

10.00 


3. — General  license  taxes. 

The  following  statement  shows  for  the  different  cities  each  kind 
of  general  license  and  the  rate  of  tax  imposed  for  the  period 
specified. 


Lynchbubg.. 


Norfolk. 


Portsmouth... 
Roanoke 


Kind  of  general  license. 


Automobile,  rate  based  on  passenger 
capacity 

Motorcycle 

Motor  tnick,  rate  based  on  horsepower. 

.\utomobile,  rate  based  on  horsepower. 

Cart,  dray,  or  wagon,  rate  based  on  num- 
ber o  f  horses  

Motor  bicycle,  rate  based  on  horsepower 

Motorcycle 

Motorcycle 

Automobile 


1  year. 
1  year. 
1  year. 
1  year. 

1  year, 
1  year. 
1  year. 
1  year. 
1  year. 


License 
rate. 


?5. 00-SlS.  00 
2.00 

10. 00-20.  on 

7. 50-10. 00 

10. 00-20. 00 

2.  50-5. 00 

5.00 

■2.50 

2.00 


4. — License  taxes  on  dogs. 

License  taxes  on  dogs  of  either  se.x  are  levied  in  Lynchburg  and 
Norfolk  at  the  rate  of  $1  and  in  Roanoke  at  the  rate  of  $2  per  year; 
in  Portsmouth  and  Richmond  the  annual  rates  on  females  are  $1.50 
and  $2,  respectively,  and  that  on  males  $1. 


SPECIFIED  SOURCES  OF  REVENUE— WASHINGTON. 

WASHINGTON. 


135 


1. — Special  assessments. 

a. — For  public  improvements. 

The  entire  cost  of  opening  and  grading  streets,  setting  curlia, 
pa\'ing  streets  and  alleys,  laying  sidewalks,  and  building  trunk  and 
lateral  sevrei-s  are  assessed  against  benefited  property  in  all  of  the 
cities  reported.  Seattle,  Spokane,  and  Tacoma  assess  Lhe  cost  of 
laying  water  mains  on  property  benefited.  Spokane  levies  special 
asse.s3ments  against  benefited  property  for  75  per  cent  of  the  cost 
of  installing  cluster  or  "white  way"  lights,  and  Seattle  and 
Tacoma  for  100  per  cent  of  such  cost  in  certain  districts. 

6. — For  public  services. 

Spokane  levies  special  assessments  for  75  per  cent  of  the  cost  of 
maintenance  of  cluster  or  "white  way"  lights  in  certain  districts. 

2. — Business  taxes  other  than  on  the  liquor  traffic. 

a. — Collected  mthout  issue  of  liceiise. 

No  business  taxes  are  levied  without  the  issue  of  a  license  in 
Washington  cities. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  each  city  the  kinds  of  business 
licensed  and  the  rates  of  tax  imposed  for  the  periods  specified. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


I/ioense  rate. 


BELLINGHAM. 


Auctioneer 

Transiout 

Automobile  for  hire 

Billiards  and  pool: 

liable 

Each  additional  table 

Billpostin^ 

One  block  only 

Bowling,  boxball,  indoor  baseball: 

1  alley 

Each  additional  alley 

Candy  and  chewing  gum 

Carnival 

Circus,  per  car,  rate  based  on  admission  charge... 

Danoo  hall 

Distributor 

Electrical  worker 

Employment  office 

Express  and  drayage: 

Horse-drawn,  rate  based  on  number  of  horses 
Motor,  rate  based  on  capacity  in  tons 

Ferris  Wheel 

Hack,  cab,  etc 

Jitney  bus,  for  each  passenger  capacity . ," 

Jitney  bus  driver 

Junk  dealer 

Merchant,  temporary 

Merry-go-round 

Moving-picture  operator 

Assistant  operator 

Oil  dealer: 

1  horse-drawn  wagon 

Each  additional  wagon 

1  motor  wagon 

Each  additional  motor  wagon 

Pawnbroker 

Peanuts  or  pop  com 

Peanuts  and  pop  corn,  together , 

Peddler,  fruit,  vegetable,  fish,  etc. : 

Horse  or  motor  drawn  vehicle 

Pushcart 

Jewelry 

Stationery  and  books 

Other  classes 

Secondhand  dealer 

Shooting  gallery 

Skating  rink 

Street  photographer 

Street  telescope 

Taxi 

Theater,  rate  based  on  seating  capacity 

Trading  stamps 


3  months 

1  day 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

3  days 

Each    addi- 
tional day-. 

1  day 

1  month 

1  year 

1  year 

1  year 

1  year 

1  j'ear 

1  month 

Each    addi- 
tional month' 

1  year 

1  year 

1  year 

1  year 

Iday 

1  month 

Each    addi- 
tional month. 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

Iday 

Iday 

1  day 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

6  months 

1  year 


$37.60 

25.00 

5.00 

15.00 
10.00 
100.00 
25.00 

15.00 
10.00 
50.00 
30.00 

10.00 
3. 0O-5. 00 
10.00 
50.00 
2.50 
10.00 

3. 00-.5.  00 

7.  50-2.5. 00 

25.00 

10.00 
5.00 
5.00 
4.00 
50.00 
25.00 
25.00 

10.00 
6.00 
2.50 

25.00 
10.00 
50.00 
25.00 
60.00 
40.00 
70.00 

150.00 

50.00 

100.00 

3.75 

3.00 

25.00 

20.00 

60.00 

10.00 

12.00 

6.00 

7.1. 00-125. 00 

40.00-6.1.00 

100.  00 


KIND  or  BUSINESS  UCEKSED. 


License  rate. 


EVERETT. 


.\uctionecr: 

Furniture,  farm  implements,  live  stock. 

General  merchandise 

Jewelry 

Automatic  baseball 

.\utomobHo,  express,  dray,  etc 

Balloons,  canes,  and  fans 

Billiards  or  pool; 

1  table 

Each  additional  table 

Billposting  and  bill  distributing 

Boxball: 

1  alley 

Each  additional  alley 

Cane,  knife,  or  doll  rack 


Dray  and  express,  rate  based  ou  number  of  horses. 

Exliibition 

Hack  and  cab 

Hawker,  soiling  by  outcry 

Huckster,  fruit 

Itinerant  merchant 

Junk  dealer 

Merry-go-round 


Motorcycle 

Opera  house  and  public  hall. 

Pawnbroker 

Peddler: 

With  2  horses 


With  1  horse. 
On  foot 


Penny  arcade 

Punch  and  Judy  or  similar  show. 


Scavenger,  city. . 
Shooting  gallery. 


Skating  rink 

Tenpins: 

lalley 

Each  add  itional  alley 

Tent  show  not  otherwise  provided  for. 


Trained  animal  show. 


Traveling  photographer. 
Vender  of  medicine 


1  year 

6  months.. 

1  day 

lyear 

1  year 

Iday 


1  year. 
1  year, 
lyear. 


1  year 

1  year. . . 
1  month. 
1  week... 
Iday...., 

1  year 

1  day 

1  year 

Iday 

1  month. 

Iday 

lyear... 
1  week.. 
1  day.... 
1  year. . . 
lyear... 
1  year. . . 


3  months., 

Iday 

3  months. 

Iday 

3  months. 

Iday 

1  year 

1  month.. 

1  week 

Iday 

lyear 

1  month.. 
1  week... 
1  year 


1  year 

lyear 

1  month 

1  week 

1  day 

1  day 

Each    addi- 
tional day.. 

Iday 

1  day 


SEATTLE. 


Auctioneer 

Jewelry,  additional 

Imported  goods 

Baggage  and  passenger  solicitor. . 
Bill  distributor 


Billiards  or  pool,  each  table 

Billposter 

Bowling,  each  alley 

Circus,  liippodrome,  or  menagerie,  rate  based  on 
admission  charge  and  seating  capacity: 

Main  show 

Bide  show,  each , 

Dance  hall , 

Society , 

Detective  agency , 

Dog,  pony,  or  trained-animal  show,  rate  based  on 
admission  charge 


Doll  and  cane  rack,  etc. 


Driver,  automobile  for  hire: 

Original  license 

Renewal 

Drug  store 

PUectric  sign  hanger 

Engineer 

Entertainment 

Hawker,  in  addition  to  peddler's  license. 

Hotel  runner 

Junk: 

Shop 

Wagon 

Massage  parlor 

Merry-go-round,  Ferris  wheel,  etc 


Moving  pictures,  museums,  etc. 

admission  charge 

Natatorium 

Pawnbroker 


rate  based  on 


1  year 

1  day 

1  day 

1  year 

1  month.. 
1  week... 

lyear 

lyear 

1  year 


1  day 

1  dav 

1  year.... 

1  year 

1  year 

1  week... 

Iday 

1  year 

1  month. 


1  year. 
1  year, 
lyear. 
1  year, 
lyear. 
1  day.. 
Iday.. 
1  year. 


lyear 

1  year 

1  year 

lyear..... 
1  month.. 


1  week, 
lyear.. 
lyear.. 


S2.5.0O 
60.00 
25.00 
15.00 
10.00 
3.00 

15.00 
10.00 
50.00 

10.00 
5.00 

10.00 

5.00 
2.00 
5.00-10.00 
10.00 
10.00 
15.00 
25.00 
15.00 
50.00 
26.00 
5.00 
10.00 
50.00 
40.00 

100.00 
5.00 

75.00 
4.00 

50.00 
3.00 

50.00 

10.00 
5.00 
2.00 

25.00 
5.00 
2.00 

25.00 

10.00 
5.00 
200.00 
75.00 
25.00 
60.00 

25.00 

5.00 

25.00 


S200. 00 
5.00 
10.00 
1.50 
10.00 
1.00 
10.00 
1  250. 00 
10.00 


100.00-300.00 

10.00 

25.00 

10.00 

100. 00 

50.00-250.00 

10.00-50.00 

50.00 

10.00 

2.50 
1.00 
10.00 
25.00 
2.00 
5.00 
10.00 
30.00 

100.00 
12.00 
5.00 
50.00 
10.00 

7.50-15.00 
100.00 
175.00 


1  Plus  1  cent  per  square  foot. 


136 


SPECIFIED  SOURCES  OF  REVENUE— WASHINGTON. 


KIND  OF   BUSINESS  UCENSED. 


rcriod. 


License  rate. 


SEATTLE— Continued. 


Peddler: 

Dry  goods,  furnishing,  clol-hing 
furs,  cutlery,  or  silk 


rugs,  carpets, 


Farm  and  dairy  products: 

With  wagon,  rate  based  on  number  of  horses. 
With  pushcart  or  basket 

Fish  and  shellfish 

Jewelry,  salve,  drugs,  cosmetics,  medicine 

Oil,  illuminating  or  lubricating 

Statuary,  pictures,  maps 

Not  otherwise  provided  for 

Secondhand  dealer 

Sewer 

Shooting  gallery: 

With  music 

Without  music 

Skating  rink 

Temporary  merchant 

Theater,  rate  based  on  seating  capacity: 

One  performance  per  day 

Contmuous  performance,  vaudeville,  and  pic- 
ture show 

Vehicles  for  hire 

Wild  West,  bronco  busting,  etc.,  rate  based  on 
number  of  cars  xised,  each  car 


1  year... 
1  month. 
1  day.... 

1  year... 
1  year. . . 
1  year. . . 
1  week . . 
1  month. 
1  year... 
1  month. 
1  year. . . 
1  year... 

1  year. . . 
1  month 
1  year... 
1  month 
1  year... 
Iday 

lyear... 

1  year. . . 
1  year. . . 

1  day.... 


$200. 00 
50.00 
6.00 

25.00-35.00 
15.00 
20.00 
50. 00 

5.00 
50. 00 

6.00 
25.00 
25.00 

75.00 
10.00 
50.00 
7.00 
100.00 
25.00 

100.00-200.00 

125. 00-250. 00 
4.00 


SPOKANE. 


Auctioneer: 

Household  goods,  farm  implements,  and*  stock 
sold  on  premises 

Live  stock  exclusively,  no  residence  required . . 

Not  otherwise  provided  for. 

Automatic  baseball 

Automobile: 

Driver 

For  hire 

Billiards  and  pool,  rate  based  on  number  of  tables. . 

Billposter 

Bowling  alley  or  shooting  gallery 

Bowling  alley  and  shooting  gallery,  together 

Circus  or  hippodrome,  rate  based  on  seating  ca- 
pacity and  admission  charge 

Detective  agency 

Engineer,  stationary 

Express  wagon 

Hotel  solicitor 

Junk: 

Collector  with  wagon 

Picker 

Store 

Merry-go-round 

Messenger  office 

Pawnbroker 

Peddler: 

Candy,  gum,  !cc  cream,   confectionery,  soft 

drinks 

Fruit,  vegetables,  butter,  eggs,  and  other  farm 
produce: 

On  foot 

With  wagon 

Jewelry,  rugs,  and  furs 

Pop  corn 

Penny  arcade 

Phonographs,  cineographs,  kinetoscope,  or  ana- 
tomical museum,  charging  25  cents  or  less 

Public  scales 

Restaurant  or  eating  place 

Skatmgrink 

Theater,  rate  based  on  admission  charge 


3  months.. 

1  week 

3  months. . 
1  year 


1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 


1  day 

Each  addition- 
al day 

1  year 

1  year 

1  year 

1  year 


1  year 

1  year 

1  year 

1  month.. 

1  year 

1  year 


1  year 

5  months  *. 

7  months  3 

1  year 

1  year 

1  year 


1  year, 
lyear. 
1  year. 
1  year. 
1  year. 


$50.00 
25.00 
50.00 
40.00 

2.50 

5.00 

25.00-75.00 

100.00 

40.00 

60.00 

50.00-200.00 

25.00-100.00 

50.00 

1.00-4.00 

2.00 

5.00 

10.00 
,5.00 
60.00 
25.00 
50.00 
100.00 


100.00 


40.00 
25.00 
50.00 
100.09 
40.00 
40.00 

200.00 

10.00 

5.00 

60.00 

100.00-200.00 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


TACOIIA. 


Advertising: 

Billboards,  etc 

Distributing  printed  matter 

Postiog  in  vehicles,  etc 

Stereopticon,  moving  pictures,  etc 

Auctioneer: 

Fixed  place  of  business 

No  fixed  place  of  business 

Automatic  baseball 

Billiards  or  pool,  each  table 

Bowlingj  each  alley 

Circus, ^hippodrome,  trained  animals,  etc.,  each 

car  used 

Dance  hall,  rate  based  on  square  feet  of  Hoor  space.. 
Exliibition,  freaks,  etc.,  temporary 


Gas  plant 

Gasoline  supply  station 

Junk  dealer,  each  wagon 

Meat  and  food  shops 

Messenger  ser\^ce 

Merry-go-round,  swing,  shoDt-the-ehutes,  cans  and 
doll  rack,  etc 


*  Minimum  S25,  maximum  S300. 
"  January  to  May. 


s  June  to  December. 


Moving-picture    house,  suburban,    not    operating 

over  40  hours  per  wee  k 

Oil  wagons,  vending 

Pawnbroker 

Peddler: 

Balloons,  canes,  etc 


Candy,  pop  corn,  etc 

Fish 

Household  utensils,  etc. 


Jewelry,  drugs,  merchandise,  etc. 

Meats,  farm  and  dairy  products: 
On  foot 


With  1  horse. 


Witli  2  horses  or  automobile. 
Stationery,  books,  maps,  etc 


Readings,  entertainments,  etc 

Scavenger  and  garbage,  each  vehicle 

Secondhand  dealer 

Shooting  gallery,  penny  arcade,  etc 

Storage  room 

Street  fair  or  carnival 

Street  telescope 

Theater,  rate  based  on  admission  charge 

Additional  if  moving  pictures  are  shown 

Vaudeville  and  moving-picture  house,  rate  based 

on  seating  capacity 

Vetiicle  for  hire,  passenger  or  baggage 


1  year. . 
1  year. . 
1  year. . 
1  year. . 

1  year. . 
Iday... 
1  year.  - 
1  year. . 
1  year. . 

1  day... 
1  year, . 
1  week. 
Iday... 
1  year. . 
1  year.. 
1  year. . 
1  year. . 
1  year. . 


1  month.. 
Iday 


1  year. 
1  year. 
1  year. 


1  week... 

1  day 

1  year 

1  year 

1  year 

1  month.. 
1  week... 

1  year 

1  month.. 


1  year 

1  month. . 

1  year 

3  months. 

1  year 

3  months. 

lyear 

1  month... 

Iday 

1  year 

1  year 

Iday 

1  year 

Iday 

Iday 

1  year 

1  year 


S600.00 
25.00 
75.00 
50.00 

120.00 
5.00 
10.00 
12.00 
10.00 

'4.00.. 

15.00-50.00^ 

10.00 

5.00 

1,300.00 

50.00 

25.00 

2.00 

100.00 

50.00 
2.50 

50.00 

5.00 

100.00 

10.00 

2.00 

20.00 

20.00 

60.00 

6.00 

2.00 

160.00 

15.00 

25.00 

2.50 

100.00 

25.00 
125.00 

35.00 

50.00 
5.00 
5.00 

25.00 

10.00 
1.00 
5.00 

25.00 

1.00 

76.00-100.00 

50.00 


Ivear 75.00-200.00 

lyear !  2.00 


*  Maximum,  S300  per  day. 

6  Includes  meat,  fish  and  oyster  markets,  lunch  rooms  and  restaurants,  grocery, 
delicatessen,  butter  and  cheese  stores,  bakeries,  macaroni,  candy,  ice  cream,  vege- 
table, fruit,  and  refreshment  stands. 

3. — General   license    tax. 

In  Seattle  a  charge  of  $25  per  year  is  imposed  for  permissiom  to 
carry  concealed  weapons. 

4. — License  taxes  on  dogs. 

Dog  taxes  are  collected  in  the  various  cities  at  the  following 
rates,  each,  per  year:  Bellingham,  Seattle,  and  Tacoma,  males 
$1,  females  $2.50;  Everett,  males  $2,  females  $3;  and  Spokane, 
males  $1.50,  females  $4. 


SPECIFIED  SOURCES  OF  REVENUE— WEST  VIRGINIA. 


137 


WEST  VIRGINIA. 


1. — SrECIAI,  ASSESSMENTS. 

,0. — For  public  improvements. 

Except  in  Huntington  where  no  eperial  assessments  are  levied 
for  opening  streets  and  in  Charleston  where  only  one-fourth  of  the 
cost  of  constructing  trunk  sewers  is  assessed  against  benefited  prop- 
erty, special  assessments  arc  levied  in  Charleston  and  Huntington 
for  the  entire  cost  of  opening,  grading,  and  paving  streets,  paving 
alleys,  setting  ciu-bs,  laying  sidewalks,  and  constructing  lateral 
sewers.  Wheeling  also  levies  special  assessments  for  the  entire 
cost  of  laj-ing  sidewalks  and  constructing  lateral  sewers,  and  for 
two-thirds  of  the  cost  of  opening,  grading,  and  paving  streets, 
paving  alleys,  and  setting  curbs. 

b. — For  public  services. 

No  special  assessments  are  levied  for  public  services  in  West 
Virginia  cities. 

2. — Business  taxes  other  than  on  the  uquor  traffic. 

a. — Collected  without  issue  of  license. 

Wheeling  collects  a  tax  of  2  per  cent  on  the  gross  premiums  of 
foreign  fire  insurance  companies. 

b. — Collected  with  issue  of  license. 

The  following  statements  show  for  the  different  cities  each  kind 
of  business  licensed  and  the  rate  of  tax  imposed  for  the  period 
specified. 


KIND   OF  BUSINESS  UCEN3ED. 


Period. 


License  rate. 


CHAKLESTON. 


Auctioneer 

Automobile 

Bagatelle  or  similar  table; 

liable 

More  than  1  table — 

First  table , 

Eac-h  adUilional  table 

Billiards  or  pool,  etc.: 

liable 

Each  additional  table 

Books,  maps,  periodicals,  etc.,  traveling  agent 

Bowling: 

1  alley , 

Each  additional  alley 

Broker,  stock,  merchandise,  etc 

Bucket  shop 

Carnival,  eac^h  separate  attraction 

Circus 

Circus  and  menagerie 

Side  show  in  the  vicinity  of  the  above , 

Clairvoyant  or  fortune  teller '. . . 

Collection  agency  or  association 

Corporation,  chartered  by  state,  with  chief  ofTice 

outside  of  city 

Dog  and  pony  show 

Druggist 

Express  company  or  agent 

House  boat,  trading,  or  like  vessel : . 

Insurance  company  or  agent 

Junk  dealer 

Lightning-rod  agent,  traveling 

Magic-lantern,  vitascope,  or  like  show 

Menagerie,  alone 

Merry-go-round,  rollercoaster,sceniorailway,  or  like 
device 

Money  broker  or  private  banker 

Moving-picture  show  or  vaudeville,  or  both 


Organs  or  other  musical  instruments,  sold  from 

wagon 

Patent  rights,  sale,  or  barter  of 

Pawnbroker 

Peddler  or  hawker,  rate  based  on  number  of  horses 

Without  horse ". 

Penny  arcade 

Pistols,  revolvers,  or  other  deadly  weapons,  sale  of. 

Real  estate  agent  or  broker 

Sewing  mat^nines,  sale  of 

Sliooting  gallery 

Show,  not  otherwise  licensed 


1  year 

lyear 

1  year 

1  year 

1  year 

lyear 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  week 

1  exliibition. 
1  exhibition. 
1  exhibition. 

1  month 

1  year 

1  year 

1  exhibition. 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  exhibition. 
1  exhibition. 

1  year 

6  months 

4  months 

1  week 

1  year 

1  year 

6  months 

3  months 

1  week 

1  year , 

1  year , 

1  year 

1  year , 

1  year 

1  year 

G  months 

3  months 

1  year 

1  year 

1  year 

1  year 

1  exliibition 


830. 00 
5.00 

20.00 

25.00 
10.00 

50.00 
25.00 
10.00 

40.00 
15.00 
50.00 

500.00 

5.00 

50.00 

75.00 

10.00 

100. 00 
10.00 

10.00 
30.00 
10.00 
250. 00 
25.00 
10.00 
25.00 
10.00 
2.50 
30.00 

100.00 
50.00 
30.00 
10.00 
25. 00 
135.00 
100. 00 
75.00 
20.00 

20.00 
10.00 
100.00 
150. 00-JOO.  00 
50.00 
50.00 
35.00 
25.00 
25.00 
50.00 
10.00 
25.00 
10.00 


KIND  OF  BU31NE.S3  UCENSED. 


Period. 


License  rate. 


CHARLESTON— Continued. 


Skating  rink,  roller 

Slot  machine: 

Penny 

Other 

Stoves  or  ranges a 

Tavern  or  restaurant 

Telegraph  company  or  agent 

Telephone  company: 

Local 

Long  distance 

Ten-cent  show  or  museum 

Theater  or  opera  house 

Theatrical  performance 

Tobacco,  cigars,  or  snulT,  etc.: 

Ketail 

Cigarettes^  cigarette  papers,  or  wrappers  in 

connection 

Trading-stamp  business ! 

Trained-animal  show 

Vehicle,  horse-drawn 

Vender: 

Ice-cream,  peanut,  pop-corn,  or  candy,  or  re- 
freshments of  like  nature  on  public  streets. . . 

Using  veliicle,  horse-drawn 

Wild  West  show 


1  year , 

lyear 

1  year , 

1  year 

1  year 

1  year 

lyear 

lyear , 

1  week 

1  day 

lyear 

6  montlis 

3  months 

1  week 

1  year 

1  year , 

1  year 

1  e.xiiibition 
1  year 

1  year 

lyear 

1  exhibition 


SIOO.OO 


(') 


2.00 
5.00 
10.00 


150.00 

100.00 
50.00 
20.00 
4.00 
125.00 
100.00 
76.00 
20.00 

10.00 

25.00 

500.00 

30.00 

3.00 


10.00 
20.00 
75.00 


HUNTINGTON. 


Auctioneer 

Bagatelle  table 

Billiards  and  pool 

Bowling  alley 

Carnival,  street 

Cigarettes  or  tobacco 

Circus 

Collecting  agency 

House  boat 

Insurance  company 

Junk; 

Dealer 

Agent 

Labor  agenc.v 

Lightning  rods,  sale  of 

Menagerie 

Merry-go-round 

Money  broker 

Moving-picture  show 

Museum 

Organs,  etc.,  selling 

Patent  rights,  sale  of 

Pawnbroker 

Peddler: 

With  wagon,  rate  based  on  number  of  horses. 

On  foot 

Pistols,  etc 

Public  car 

Real-estate  broker 

Sewing  macliines,  stoves,  or  ranges,  selling 

Shooting  gallery 

Side  show ' 

Show: 

Magic  lantern 

Trained  animal 

Skating  rink 

Slot  machine; 

Peimy 

Other 

Stockbroker 

Theater 

Trading-stamp  business 

Vender,  itinerant 

Wild  West  show 


1  year 

1  year 

1  year 

1  year 

2  week , 

1  year 

1  performance, 

1  year 

1  year , 

1  year , 

1  year , 

1  year 

lyear 

lyear 

1  performance 

lyear 

lyear 

1  year 

1  week 

1  year 

1  year 

1  year 

1  year 

1  year , 

1  year , 

lyear , 

1  year , 

1  year 

1  year 

1  performance, 

1  performance, 
1  performance 
1  year 

1  year 

1  year , 

1  year 

1  year 

6  montlis 

3  months 

1  week 

1  year , 

1  week 

1  performance. 


$10.00 
20.00 
25.00 
40.00 
5.00 
10.00 
50.00 
10.00 
10.00 
5.00 

25.00 

io.oo 

100.00 

10.00 

30.00 
lOO.OO 
25.00 
75.00 
24.00 
20.00 
10.00 
100.00 

150. 00-200. 00 
50.00 
10.00 
25.00 
10.00 
10.00 
25.00 
10.00 

2.50 
30.00 
100.00 

2.00 
5.00 

.■jo.on 

125.  00 
100. 00 
75.00 
25.00 
500.00 
100. 00 
50.00 


WHEELING. 


$S1.00 

Bagatelle,  etc.: 

1  table 

20.00 

More  than  1  table- 
First  table                     

1  year 

25.  W 

10.00 

Billiards  or  pool,  etc.: 

1  table 

25.00 

10.00 

Bookmaking  racing  or  baseball,  etc 

1  year 

52,000.00 

At  state  fair  .                       

1  week 

200.00 

Bowling: 

40.00 

Each" additional  alley 

1  year 

15.00 

50.00 

Bucketsiiop  or  agent,  or  dealer  in  futvireg 

Carnival,  each  separate  attraction 

1  year 

1  week 

500.00 
5.00 

•  u.  DC|'<:*1  Ub'^  uuiiiu^-i  iiiui-i ■  i     '.    ••  wwix  ........ 

1  Three  per  cent  of  yearly  rental;  minimum  charge,  $5. 


138 


SPECIFIED  SOURCES  OF  REVENUE— WISCONSIN. 


KIND  OF  BUSINESS  UCENSED. 


Period.         License  rate. 


WHEELING— Continued. 


Cesspool 

Circus 

Circus  and  menagerie  combined 

Coliection  agency 

Concert,  lecture,  exhibit,  or  minstrel  or  musical 

show,  rate  based  on  admission  charge 

Distriliuting  samples,  circulars,  etc 

Dog  or  pony  show 

Druggist 

Ferry  landing  ^vithin  city  limits 

Gunpowder  or  mining  powder,  sale  of 

Hawker  of  drugs,  medicines,  toilet  articles,  etc.,  on 

streets,  vacant  lots,  etc 

Hotel,  restaiu-ant,  eating  liouso ,  etc 

House  boat  or  like  vessel 

Junk  dealer,  with  store  or  warehouse 

Agent,  solicitor,  salesman,  etc 

Labor  agency  to  transport  labor  outside  of  state. , . 

Lightning  rods,  travelmg  salesman 

Magic  lantern,  vitascope,  or  like  show 

Menagerie 

Merry-go-round,  scenic  railway,  etc 


Money  broker  or  private  banker 

Nitroglycerin  or  dynamite 

Organs  or  other  musical  instruments,  sold  from 

wagon 

Patent  riglits,  selling 

Pawnbroker 

Peddler  or  hawker 


Pistols,  dirks,  slung  shots,  etc.,  selling 

Pontoon  bridge,  at  public  wharf 

Real-estate  agent 

Sewing  machines,  traveling  salesman 

Shooting  gallery 

Show,  not  otherwise  licensed 

Skating  rink,  roller 

Slot  machine: 

Peimy 

Other 

Stoves  or  ranges,  traveling  salesman 

Street  stand,  for  fruit,  candy,  trinkets,  etc.,  or  for 
taking  pictures  or  operating  a  weighingmachine.. . 


Ten-cent  show  or  museum.. 


lyear 

1  exhibition. 
1  exhibition. . 
1  year 


Iday 

1  year 

1  exhibition. 

1  year 

1  year 

1  year 


Iday 

1  year 

1  year 

1  year 

lyear 

lyear 

1  year 

1  exhibition. 
1  exhibition. 

lyear 

G  months 

4  months 

1  week 

1  year 

1  year 


1  year 

1  year , 

lyear 

lyear 

I  month 

1  week 

1  year 

lyear 

1  year 

lyear 

1  year 

1  exhibition, 
lyear 


1  year. 
1  year, 
lyear. 


1  year 

1  month . 
1  week... 
1  week . . . 
Iday 


$1.00 
60.00 
75.00 
10.00 

2.00-O.00 
2.5.00 
30.00 

2.00 
BO.  CD 

6.00 

50.00 

10.00 
25.00 
10.00 

100.00 

50.00 

2.50 

25.00 

100.00 
60.00 
30.00 
10.00 
25.00 
5.00 

20.00 
10.00 

100.00 

50.00 
10.00 
5.00 
10.00 
60.00 
50.00 
10.00 
25.00 
10.00 
100.00 

2.00 
5.00 
10.00 

100.00 

10.00 

5.00 

20.00 

4.00 


•  Three  per  cent  of  yearly  rental. 


KIND  OF   BUSINESS  LICENSED. 


Period.  License  rate. 


WHEELING— Continued. 


Theater,  opera  house,    moving-picture  show,   or 
nickelodeon 

Tobacco,  cigars,  snufJ,  etc. .  retail 

Cigarettes  or  cigarette   paper  or  wrappers  in 

connectiou,  retail 

Trading-stamp  business 

Trained-animal  show 

Vender,  itinerant 

Wharfboat,  kept  at  the  north  end  of  public  wharf. 

Wild  West  show 

Wrestling,  boxing,  and  running  matches,  etc 


1  year 

6  months 

1  week 

1  year 

1  year 

1  year 

1  exhibition, 

1  year 

1  year 

1  exhibition 
1  day 


$160.00 

130.00 

20.00 

5.00 

10.00 

600.00 
30.00 

500.00 
75.00 
50.00 
5.00 


3. — General  license  taxes. 
The  following  statement  ehowa  each  land  of  general  license  tax 
collected  in  the  different  cities  and  the  rates  of  tax  imposed  for  the 
periods  specified. 


Chableston.  . . 


Huntington  . . 
Wheeling 


Kind  of  license. 


Automobile 

Motorcycle 

Pistol  permit 

Vehicle,  horse-drawn 

Automobile 

Motorcycle 

Automobile 

Motorcycle 

Vehicles: 

Hack,  2-horse 

Wagon,  cart,  dray,  or  private  car- 
riage, rate  bosea  on  number  of 

horses  up  to  4 

Each  additional  horse 

Timber  wheels   or  omnibus,  rate 
based  on  number  of  horses 


lyear 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 
1  year 

1  year 

1  year 
lyear 

1  year. 


Rate. 


$5.00 

.3.00 
15.00 

3.00 
.50 

1.00 
10.00 

3.00 

7.00 


3.00-7.00 
.50 


5.00-10.00 


4, — License  taxes  on  dogs. 

License  taxes  on  dogs  are  collected  by  the  different  cities  at  the 
following  rates,  each,  per  year:  Charleston,  males  $2,  females  $3; 
Huntington,  males  and  females  |1  each;  and  Wheeling,  males  $1, 
females  $5. 


WISCONSIN. 


1. — Special  assessments. 
a. — For  public  improvements. 

For  certain  public  outlays  or  improvements  made  by  the  cities  of 
Wisconsin,  special  assessments  on  real  property  benefited  are  levied 
as  follows: 

For  the  opening  of  streets:  Kenosha,  La  Crosse,  Madison  and 
Superior,  the  total  cost;  Milwaukee  and  Oshkosh,  the  amount  to 
which  the  property  is  adjudged  to  be  benefited;  Racine,  not  to 
exceed  5  per  cent  of  the  assessed  valuation  of  the  property. 

For  the  grading  of  streets:  La  Crosse,  Madison,  Milwaukee,  Osh- 
kosh, and  Superior,  the  total  cost;  Racine,  40  cents  per  front  foot. 

For  the  paving  of  streets  and  alleys  and  the  construction  or  im- 
provement of  curbing  and  sidewalks:  Kenosha,  La  Crosse,  Oshkosh, 
Baciue,  and  Superior,  the  total  cost;  Madison,  the  total  cost  of  side- 
walks and  two-thirds  of  the  cost  of  curbing  and  of  paving  streets  and 
alleys;  Milwaukee,  the  total  cost  of  paving  streets,  up  to  $3  per 
square  yard  and  one-half  of  the  remainder,  if  any,  and  the  total 
cost  of  curbing  and  sidewalks  and  of  paving  alleys. 

For  the  construction  or  improvement  of  trunk  sewers:  Madison 
and  Superior  the  total  cost;  La  Crosse  and  Oshkosh,  $1.60  per  lineal 
foot. 

For  the  construction  or  improvement  of  lateral  sewers:  La 
Crosse,  Madison,  and  Superior,  the  total  cost;  Oshkosh,  $1.60  per 
lineal  foot;  Kenosha,  from  $1.41  to  $4  per  lineal  foot;  Racine,  not  to 


exceed  -SI. -50  per  lineal  foot;  Milwaukee,  the  total  cost  up  to  $1.60  per 
lineal  foot. 

For  breakwater  construction  or  improvement  special  assessments 
are  levied  in  Kenosha  to  the  amount  to  which  the  property  is  ad- 
judged to  be  benefited,  which  sometimes  equals  the  entire  cost. 
For  stone  wall  construction  or  improvement  for  the  protection  of 
the  Lake  Michigan  shore  special  assessments  are  levied  in  Racine 
for  a  part  of  the  cost. 

For  the  extensions  of  water  mains  Madison  levies  one-half  the 
cost  and  Milwaukee  levies  the  total  cost  up  to  $1.20  per  lineal  foot. 

6. — For  public  services. 

For  certain  current  expenses  sustained  or  public  services  per- 
formed by  the  cities  of  Wisconsin,  special  assessments  on  real  prop- 
erty benefited  are  levied  as  follows:  For  sprinkling  streets:  Kenosha, 
Milwaukee,  Oshkosh,  Racine,  and  Superior,  the  total  cost.  For 
oiling  streets:  Kenosha  and  Milwaukee,  the  total  cost;  Racine,  an 
unreported  proportion  of  the  cost.  For  the  ornamental  lighting  of 
streets  in  the  business  section  of  Kenosha  and  for  Corinthian  or 
"white  way"  lighting  in  Racine,  two-thirds  of  the  cost.  For  the 
removal  of  snow  and  ice  and  for  cutting  weeds:  Kenosha,  La  Crosse, 
Madison,  Milwaukee,  Oshkosh,  and  Racine,  the  total  cost.  For 
repairing  sidewalks:  Milwaukee  and  Oshkosh,  the  total  cost;  Supe- 
rior, an  unreported  proportion  of  the  cost.  For  cleaning  vaults. 
La  Crosse,  the  total  cost.  For  scavenger  work,  Superior,  an  unre- 
ported proportion  of  the  cost. 


SPECIFIED  SOURCES  OF  REVENUE— WISCONSIN. 


139 


2. — Business  taxes  other  than  on  the  liquor  traffic. 
a.— Collected  without  issue  of  license. 

AH  the  cities  reported  eollert  without  the  issue  of  a  license  certain 
business  taxes  levied  at  rates  i)resrril)ed  by  the  statutes,  as  follows: 

The  tax  on  net  incomes  ranges  from  1  to  (i  per  cent,  of  which  70 
per  cent  is  retained  liy  the  city  collecting,  10  per  cent  is  pai<l  to  the 
state,  and  20  per  cent  is  paid  to  the  county  in  which  collected, 
special  provisions  being  made  in  the  case  of  proprietors  of  grain 
elevators  or  warehouses.  The  tax  on  the  gross  earnings  of  tele- 
phone companies  varies  from  2J  per  cent  to  5  per  cent,  the  city 
reta,ining  85  per  cent  of  the  tax,  and  the  state  receiving  the  remain- 
der. Casualty  insurance  companies  are  taxed  2  per  cent  of  their 
gross  premiimis;  fire  and  marine  insurance  companies,  2J-  per  cent 
of  their  gross  premiimis;  and  life  insurance  companies,  3  per  cent  of 
their  gross  income  from  all  sources. 

h. — Collected  uilh  issue  of  license. 
The  following  statements  show  for  the  different  cities  each  kind  of 
business  licensed  and  the  rate  of  tax  imposed  for  the  period  specified. 


KIND  OF  BUSINESS  LICENSED. 


Period. 


License  rate. 


KENOSHA. 


Auctioneer 

Cement  sidewalk  layer 

Cigarettes 

Circus 

Dog  and  pony  sliow 

Drain  layer 

Junlt  dealer 

Meat 

Merry-go-round 

Milk  dealer 

Peddler 

Plumber 

Transient  merchant 

Vendor  or  street  comer  salesman 


1  year 

Not  limited 

1  year 

1  day 

1  day 

Not  limited 

1  year 

1  year 

1  day 

1  year 

1  year 

1  day 

Not  limited 

I  day 

Iday 


(') 

S5.00 
5.00 

50.00 

25.00 
1.00 

25.00 
1.00 
2.00 
1.00 

20.00 
5.00 

25.00 

2  30. 10 

1.0O-2.00 


KIND  OF  BUSINES-S  UCENSED. 


License  rate. 


LA  CROSSE. 


Auctioneer 

Billiards  or  pool,  each  table 

Bowling,  each  alley 

Cigarettes 

Circus,  rate  based  on  admission  cbarge: 

Main  show 

Side  show ■ 

Dance  hall 

Druggist 

Electrician: 

Contractor 

Other 

Gunpowder 

Hotel  runner 

Milk 

Pawnbroker 

Scavenger 

Show  or  theater,  rate  based  on  seating  capacity 


1  year. 
1  year. 
1  year. 
1  year. 

1  day.. 
Iday.. 
1  year. . 
1  year. . 

1  year. . 
1  year.. 
1  year. . 
1  year. . 
1  year. . 
I  year. . 
1  year. . 
1  year. . 


$100.00 
5.00 
10.00 
5.00' 

50.  OO-IOO.  00 

25.00 

5.00 

10.00 

10.00 
3.00 
4.00 

15.00 
1.00 

10.00 

50.00 
25. 00-75. 00 


MADISON. 


Auctioneer,  rate  based  on  gross  receipts 

Boat  and  launch,  rate  based  on  passenger  capacity.. 

Bowling,  each  alley 

Carnival,  rate  fi.xed  by  license  board 

Cement  walk  layer 

Circus,  rate  based  on  size 

Cigarettes 

Dance  hall 

Drain  layer 

E  lectrician 

Fortime  teller  and  mind  reader 

Hack  and  baggage 

Milk  dealer 

Peddler,  rate  fixed  by  license  board 

Pool  or  billiards,  each  table 

Riding  gallery,  rate  based  on  receipts 

Roller-skating  rink 

Scavenger 

Shooting  gallery 

Theater,  per  seat 

Transient  merchant,  rate  fixed  by  license  board .... 


1  year 
1  year 
1  year, 
1  day. 
1  year 
1  Hay. 
1  year 
1  year 
1  year 
1  year 
1  day. 
1  year 
1  year. 
1  day. 
1  year, 
1  day. 
1  year. 
1  year. 
1  year. 
1  year. 
1  day. 


'  $5. 00-SoO.  00 

5. 00-10. 00 

10.00 

150. 00-300. 00 

25.00 

25. 00-200.  00 

5.00 

5.00 

5.00 

10.00 

5.00 

5.00 

1.00 

1.00-.^.  00 

10.00 

.50-1.00 

200.00 

1.00 

10.00 

.20 

5. 00-20.  00 


'  20  per  cent  of  amount  of  gross  sales. 

'  If  a  8500  bond  be  given,  no  license  fee  is  required. 

>  Plus  2  per  cent  of  gross  receipts. 


MILWAUKEE. 


.\uctioneer 

A II toinobilo  renting 

Biliiards  and  pool,  each  table 

Billposting 

Bowling,  each  alley 

Business  vehicles  for  transportation  of  persons: 

Carriage,  1-horse 

All  other 

Circtis 

Drays 

Drivers,  vehicles  for  hire 

Emplo.vment  bureau,  charitable  and  educational 

E.xhibitions 

Express  wagon,  rate  based  on  number  of  horses.. 
Intelligence'oifice 

Women  only 

Jitney  bus 

Junk  shop 

Klondike  steeplechase 

Loan  liroker 

Merchant,  nonresident 

Omnibus: 

Continuous  use 

Special  for  picnics,  etc 

Pawnbroker 

Pharmacist 

Runner,  hotel  or  lodging  house 

Scavenger,  each  wagon 

Secondhand  store 

Show,  dog  and  pony 

Tallyho  or  Columbian  coach ,  4  to  6  horses 

Theater 

Ticket  broker 


1  year. 
1  year.. 
1  year. 
1  year.. 
1  year.. 

1  year.. 
1  year.. 
1  day.. 
1  year.. 
1  year.. 
1  year. 


(') 


.1  1  year. 

,1  1  year. 
j  I  year. 
,1  1  year. 
,1  1  year. 
,i  1  yo;ir. 

year. 

day.. 


1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  year 

1  day 

Each  addition- 
al day 

1  year.-' 

1  year 

1  year 


OSHKOSH. 


Advertising  agent 

.\uctioneer 

Billposter 

Bowling,  each  alloy 

Cigarettes 

Circus,  2  performances 

Drain  layer: 

Original  license 

Renewal 

Dru.ggist 

Hack  and  jitney 

Junk  dealer 

Menagerie,  2  performances 

Merry-go-round 

Milk  dealer 

Pawnbroker 

Peddler 

Plumber 

Pool,  each  table 

Scavenger 

Secondhand  dealer 

Shooting  gallery 

Sidewalk  contractor 

Skating  rink 

Theater 

Traveling  merchant 


1  year 
1  year 
1  year 
1  year 
1  year 
1  day. 

1  year 
1  year 
1  year 
1  year 
1  year 
1  day. 
Iday. 
1  year 
lyear 
1  year. 
1  year 
1  year, 
lyear. 
1  year. 
1  year. 
1  year. 
1  year. 
1  year. 
1  day. 


RACINE. 


Auctioneer 

Billposter 

Cigarettes 

Circus 

Pony 

Clairs-oyant,  fortime  teller,  or  palmist . . . 
Hawker,  rate  based  on  number  of  horses 

Jitney,  per  passenger  capacity 

Junk  shop 

Merry-go-roimd 

Milk  dealer 

Pawnbroker 

Peddler,  foot 

Plumber 

Pool,  each  table 

Revelers 

Theater 

Nickel 

Transient  merchant 


1  year 

1  year 

1  year 

1  day 

1  day 

1  day 

lyear 

1  year 

1  year 

1  day 

lyear 

lyear 

1  year 

1  year 

1  year 

Not  limited 

1  year 

1  year 

1  day 


USD.  00 
S.OO 
10.00 
50.00 
5.00 

3.00 
5.00 
500.00 
2.00 
2.0O 
2.00 
(') 

3.00-5.00 
50.00 
10.00 
10.00 
25.00 
S.OO 
5.00 
20.00 

10.00 
5.00 
1.50.00 
10.00 
30.00 
10.09 
10.00 
50.00 

10.00 
50.00 
30.00 
100.00 


51.5.00 
10.00 
50.00 
10.00 
5.00 
50.00 

2.00 

.50 

10.00 

1.00 

5.00 

25.00 

3.00 

1.00 

100.00 

10.00 

1.00 

3.00 

5.00 

10.00 

20.00 

2.00 

5.00 

100.00 

»20.00 


$100.00 

25.00 

5.00 

125.00 

25.00 

10.00 

40.00-50.00 

1.00 

10.00 

1.00 

l.OO 

25.00 

15.00 

.50 

10.00 

1.00 

150.00 

50.00 

3.00-10.00 


*  .\t  the  discretion  of  mayor. 

'  Plus  20  per  cent  of  amount  of  gross  sales. 


140 


SPECIFIED  SOURCES  OF  REVENUE— WISCONSIN. 


KJND  OF  BUSINESS  UCENSED. 


SUPEKIOR. 


Auctioneer 

Billiards  and  pool,  each  table 

Billposter 

Bowling,  each  alley 

Cigarettes 

Circus,  rate  based  on  number  of  cars.. 

Clairvoyant 

Dairy,  rate  based  on  number  of  cows 

Dance  hall 

Drain  layer 

Dray  or  hack,  rate  based  on  number  of  horses 

Hotel 

House  moving 

Junk  dealer 

Merry-go-round 

Moviiig  pictures 

Pawnbroker 

Patent-medicine  show  or  exhibition 

Peddler: 

Foot 

Horse 

Secondhand  dealer 

Shooting  gallery 


Period.  License  rate. 


1  year... 
1  year... 
1  year... 
1  year... 
1  year... 
1  day . . . 
1  year... 
1  year... 
1  year... 
1  day . . . 
lyear... 
lyear... 
1  year... 
1  year... 
1  year... 
1  day . . . 
1  year.. . 
1  year... 
1  day . . . 

1  month 
1  month 
1  year... 
lyear... 


S50.00 

5.00 

25.00 

6.00 

5.00 

i.  00-300. 00 

10.  DO 

.50-1.00 

10.00 

1.00 

5.00 

2.50-5.00 

1.00 

2.00 

10.00 

5.00 

25.00 

125.00 

20.00 

5.00 
15.00 

5.08 
20.00 


KIND  OF  BUSINESS  UCENSED. 


Period.  I^icense  rate. 


SU  PERIOK— Continued. 


1  week 

S60.00 

1.50 

Theater  . 

1  year. 

50.00 

1  dav 

20.00 

6. (jENERAL   LICENSE    TAXES. 

No  general  license  taxes  are  imposed  by  the  cities  of  Wisconsin. 

4. — License  taxes  on  dogs. 

Animal  license  taxes  on  dogs  are  levied  by  Wisconsin  cities 
as  follows:  La  Crosse,  Madison,  and  Oshkosh,  males  ?1,  females 
$2;  Superior,  males  $1,  females  |3;  Kenosha,  males  $1,  females 
$4;  Milwaukee,  males  and  females  $2;  and  Racine,  males  |2,  fe- 
males $5. 


Library  Use  Only 


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